What’s New and Other Important Information for 2005
Amnesty
Recently enacted law provides clarification and relief for
taxpayers who participated in the 2005 California state Amnesty
program. For more information visit our Website at
www.ftb.ca.gov and search for Amnesty.
New California Form Sch W-2
For taxable years beginning on or after January 1, 2005, you
can use the CA Sch W-2 to report certain W-2 information. You
should attach CA Sch W-2 to side 2 of your income tax return.
You can keep your W-2's for your own records. This is an
optional form, as you can still attach your W-2's to the front of
your return if you choose not to complete the CA Sch W-2.
Prior Name Line
There is a new line on Form 540 2EZ for taxpayers who may
have filed their 2004 income tax returns under a different last
name. If you had a different last name, please write the last
name only from your 2004 tax return on this new line.
New Voluntary Contribution Funds
You may make voluntary contributions to the following funds:
• Veterans' Quality of Life Fund
• California Sexual Violence Victim Services Fund
• California Colorectal Cancer Prevention Fund
Mandatory e-file
California law requires individual income tax returns prepared by
certain tax practitioners to be e-filed. This law saves money and
resources for the state. If you have a tax practitioner prepare
your return, they may be required to e-file it. You have the right
to choose not to e-file, however, we encourage you to take
advantage of everything e-file has to offer.
Estimated Tax Payment Penalty
You may not be subject to estimate tax payments if your California withholding is enough during each payment period to total
either 90% of your current tax year liability or 100% of your prior

year tax liability, OR you paid enough through withholding to
keep the amount you owe with your return under $200 ($100 if
married filing separately). However, if you did not pay enough
through withholding, you may have an underpayment penalty.
Get form FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries, for more information.
Note: If you owe an underpayment penalty, you cannot use
Form 540 2EZ. You must use CalFile, e-file, Form 540A, or
Form 540.
Head of Household Filing Status
Beginning in 2005, for a child to qualify as your foster child for
head of household purposes, the child must either be placed
with you by an authorized placement agency or by order of a
court.
If you are unmarried, your unmarried child no longer qualifies
you for head of household filing status if he or she is 19 years
of age or older, is not a student, and has gross income equal to
or greater than the federal exemption amount ($3,200 in 2005).
In addition, if you are unmarried, your unmarried child also no
longer qualifies you for the status if he or she is under 19 years
of age, or a student under 24, and pays more than half of his or
her own support.

Form 540 2EZ Tax Booklet (REV 02-06)

Page 3

Qualifying to Use Form 540 2EZ
Check the table below to make sure you qualify to use Form 540 2EZ.
General
Filing Status
You may

Dependents
Types of Income

Total Income

Adjustments to
Income
Deduction
Payments
Exemptions

•
•
•
•
•

•
•
•
•
•
•

•
•
•
•

Credits

California resident entire year
• Not blind
Single
• Head of household
Married filing jointly
• Qualifying widow(er)
Be claimed as a dependent by another taxpayer (see note below)
Be 65 or older and claim the senior exemption*
*If your 65th birthday is on January 1, 2006, you are considered to be age 65 on December 31, 2005.
0 – 3 allowed
Wages, salaries, and tips
• Pension
Taxable scholarship and fellowship compensation grants
• Unemployment
(only if reported on Form W-2)
• Paid Family Leave
Interest
• U.S. social security
Dividend
• Tier 1 and Tier 2 railroad retirement
$100,000 or less (single or head of household)
$200,000 or less (married filing jointly or qualifying widow(er))
Total income includes wages, salaries, tips, taxable scholarship or fellowship grants, interest, dividends, and pensions.
No adjustments to total income, such as student loan interest deduction, IRA deduction, etc.
Standard deduction only. Caution: If you use the modified standard deduction for dependents, see first Note below.
W-2, CA Sch W-2, or 1099-R Withholding – Yes
• Estimated Tax Payment – No
Real Estate Withholding – No
Caution: see page 3 – Estimated tax payment penalty.
Personal exemption (see note below)
• Senior exemption
Up to three dependent exemptions
Nonrefundable renter’s credit only

Note: You cannot use Form 540 2EZ if you can be claimed as a dependent and any of the following are true:
• You have a dependent of your own.
• You are single and your total income is less than or equal to $10,804.
• You are married filing jointly or a qualifying widow(er) and your total income is less than or equal to $21,558.
• You are head of household and your total income is less than or equal to $15,258.
• You are required to use a modified standard deduction for dependents. See page 5, question 1, Do I have to file? Can be claimed as a
dependent of another taxpayer.
If you do not qualify, see the information about CalFile and e-file or go to our Website at www.ftb.ca.gov to print Form 540A or Form 540. If you were a
nonresident or part-year resident, get the Long or Short Form 540NR. See back cover for additional information.
Note: If you do not have a filing requirement, you must file a return to claim your withholding.

Steps to Determine Filing Requirements
Step 1: Is your gross income (see footnote 1 below) more than the amount shown in the Gross Income chart below for your filing status, age, and
number of dependents? If yes, you have a filing requirement. If no, go to Step 2.
Step 2: Is your adjusted gross income (see footnote 2 below) more than the amount shown in the Adjusted Gross Income chart below for your filing
status, age, and number of dependents? If yes, you have a filing requirement. If no, you do not have a filing requirement.
California Gross Income1
On 12/31/05,
California Adjusted Gross Income2
and on 12/31/05,
6
my filing status was:
my age was :
Dependents
Dependents
0
1
2 or more
0
1
2 or more
Single or
13,085
22,152
28,952
10,468
19,535
26,335
Under 65
Head of household3
17,435
24,235
29,675
14,818
21,618
27,058
65 or older
4
Under 65 (both spouses)
26,170
35,237
42,037
20,935
30,002
36,802
Married filing jointly
65 or older (one spouse)
30,520
37,320
42,760
25,285
32,085
37,525
65 or older (both spouses)
34,870
41,670
47,110
29,635
36,435
41,875
Qualifying widow(er)
with a dependent child

Under 65
65 or older

Dependent of another
person – any filing status

Any age

1

2

22,152
24,235

19,535
21,618

26,335
27,058

More than your standard deduction5

California gross income is all income you received in the form of
money, goods, property, and services from all sources that is not
exempt from tax. Gross income does not include any adjustments or
deductions.
California adjusted gross income is your federal adjusted gross
income from all sources reduced or increased by all California income
adjustments.

Page 4 Form 540 2EZ Tax Booklet 2005

28,952
29,675

3
4

5
6

See definition on page 6.
The income of both spouses must be combined. If the combined
income from both spouses is more than the amounts listed, both
spouses may be required to file a return.
See page 5, question 1.
If your 65th birthday is on January 1, 2006, you are considered to be
age 65 on December 31, 2005.

2. How can I get help?
There are more than 1,500 sites throughout California where
trained volunteers provide free help during the tax filing season
to persons who need to file simple federal and state income tax
returns. Many military bases also provide this service for
members of the U.S. Armed Forces. This service is provided from
January 15 through April 17. For locations, go to our Website at
www.ftb.ca.gov and search for volunteer sites or call
(800) 852-5711.

3. When do I have to file?
Your tax return is due on April 17, 2006, but if you can’t file by
that date you get an automatic, paperless extension to file by
October 16, 2006. Any tax due must be paid by April 17, 2006,
to avoid penalties and interest. See form FTB 3519 on page 23. If
you make an extension payment with form FTB 3519, you can
CalFile, e-file, or use Form 540A, Form 540, or the Long or
Short Form 540NR when you do file your return.
If you are in the military, you may be entitled to certain extensions. For further information, get FTB Pub. 1032, Tax Information for Military Personnel.

4. I don’t have my W-2s. What do I do?
If you did not receive all your Form(s) W-2 by January 31, 2006,
contact your employer(s). Only your employer(s) can issue or
correct a Form W-2. For more information, call (800) 338-0505,
select personal income tax, then general information, and enter
code 204 when instructed.

5. Should I round cents to dollars?
Yes, please round cents to the nearest whole dollar. Drop
amounts under 50 cents and increase amounts from 50 to 99
cents to the next whole dollar. For example, $123.49 becomes
$123 and $725.50 becomes $726.

6. I found an error after FTB accepted my e-file
return. What should I do?
You cannot retransmit the corrected return once we've accepted it.
You can correct an error only by completing Form 540X, Amended
Individual Income Tax Return, and mailing the paper copy to us.
You cannot e-file an amended return. See “Order Forms and
Publications” on back cover or tip at bottom of this page.

7. I owe tax, but don’t have the money. What can I
do?
File your tax return by the due date to avoid interest and penalties.
If you cannot pay on or before the due date, you may pay by credit
card or request approval to make monthly payments. See page 12,
Credit Card and Request Monthly Installments.

8. How can I find out about the status of my refund?
Go to our Website at www.ftb.ca.gov or call (800) 338-0505.
See back cover for more information.

9. How long do I keep my tax records?
Generally, keep your California income tax records for at least
four years from the due date of the return or four years from the
date the return is filed, whichever is later. However, an extended
period may apply for California or federal tax returns related or
subject to federal audit.

10. I will be moving after I file my return.
How do I notify the FTB of my new address?
You can notify the FTB of your new address by using form
FTB 3533, Change of Address. This form is available on our
Website at www.ftb.ca.gov as a fillable form, or you can call
(800) 852-5711, and select option 5.
After filing a tax return, you should notify the FTB of a change of
address for up to four years, especially if you leave the state and
no longer have a requirement to file a California return.

11. The Internal Revenue Service (IRS) made changes
to my federal return. What should I do?
If your federal income tax return is examined and changed by the
IRS and you owe additional tax, you must report these changes
to the FTB within six months of the date of the final federal
determination. If the changes made by the IRS result in a refund
due for California, you must claim a refund within two years of
the date of the final federal determination. You may either use
Form 540X to correct the California income tax return you
already filed, or you may send a copy of the federal changes to:
ATTN RAR/VOL, AUDIT SECTION
FRANCHISE TAX BOARD
PO BOX 1998
RANCHO CORDOVA, CA 95741-1998
Regardless of which method you use to notify the FTB, you must
include a copy of the final federal determination along with all
data and schedules on which the federal adjustment was based.
Get FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information. See
Automated Phone Service on back cover.
If you need to amend your tax return, use Form 540X.
to www.ftb.ca.gov to download and print the
Tip Go
form, or call (800) 338-0505 and enter code 908.
Note: You do not have to file Form 540X, or send a copy of the
federal adjustments, if the changes do not affect your California
tax liability.

✓

Form 540 2EZ Tax Booklet 2005

Page 5

Instructions for Form 540 2EZ

CalFile – California’s free, fast, easy, and secure e-file option.

Things you need to know before you complete
Form 540 2EZ
Determine if you qualify to use Form 540 2EZ. See the table on page 4.

Specific Line Instructions
These instructions are based on the Internal Revenue Code (IRC) as of
January 1, 2005, and the California Revenue and Taxation Code (R&TC).
Entity Section – Use the label on the cover of this booklet to speed
processing and prevent common errors that can delay refunds. Make
corrections to the label by crossing out any errors and printing the
correct or missing information in black or blue ink.
Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN)
Enter your SSN or ITIN in the spaces provided. If you file a joint return,
enter the SSN or ITIN in the same order as the names.
An ITIN is a tax processing number issued by the IRS to foreign
nationals and others who have a federal tax filing requirement and do
not qualify for a SSN. It is a nine-digit number that always starts with the
number 9.

Line 1 through Line 5 – Filing Status
Fill in the circle on Form 540 2EZ for the filing status that applies to you.
Filing Status Checklist
Choose only one filing status. Your filing status for California must be
the same as the filing status you used on your federal income tax return.
Exception: Married taxpayers who file a joint federal income tax return
may file separate California returns if either spouse was:
• An active member of the U.S. Armed Forces (or any auxiliary military
branch) during 2005; or
• A nonresident for the entire year and had no income from California
sources during 2005.
• Caution – Community Property States: If the spouse earning the
California source income is domiciled in a community property state,
community income will be split equally between the spouses. Both
spouses will have California source income and they will not qualify
for the nonresident spouse exception.
You cannot use Form 540 2EZ if:
• You file a joint return and either spouse was a nonresident in 2005.
You should e-file or use Long or Short Form 540NR, California
Nonresident or Part-Year Resident Income Tax Return.
• You are married and file a separate return. You should CalFile, e-file,
or use Form 540A or Form 540.
• You have income from a source outside of California.
See back cover for downloading or ordering tax forms.
Single
You are single if any of the following was true on December 31, 2005:
• You were never married; or
• You were either divorced under a final decree of divorce or legally
separated under a final decree of legal separation or a final decree of
separate maintenance; or
• You were widowed before January 1, 2005, and did not remarry in
2005 (see Qualifying Widow[er] below).
Married Filing Jointly
You may file married filing jointly if any of the following is true:
• You were married as of December 31, 2005, even if you did not live
with your spouse at the end of 2005; or
• Your spouse died in 2005 and you did not remarry in 2005; or
• Your spouse died in 2006 before the 2005 return was filed.
A husband and wife may file a joint return even if only one had income
or if they did not live together all year. However, both must sign the
return.

Page 6

Form 540 2EZ Tax Booklet 2005

Head of Household
This filing status is for unmarried individuals and certain married
individuals living apart (considered unmarried) who provide a home for
certain other persons. You may be entitled to use the head of household
filing status only if ALL the following apply:
• You were unmarried or considered unmarried on December 31,
2005,
• You paid more than one-half the costs of keeping up a home for the
year 2005,
• For more than half the year, your home was the main home for you
and another person who lived with you,
• The other person was your qualifying relative,
• You were not a nonresident alien at any time during the year.
For more information get FTB Pub. 1540, California Head of Household
Filing Status Information. See back cover, code 934, or visit our Website
at www.ftb.ca.gov and take the self-test.
Qualifying Widow(er)
You are a qualifying widow(er) if ALL of the following apply:
• Your spouse died in 2003 or 2004, and you did not remarry in 2005,
• You have a birth child, adopted child, stepchild, or eligible foster
child for whom you can claim a dependent exemption credit,
• This child lived in your home for all of 2005. Temporary absences,
such as for school, vacation, or medical care, count as time lived in
the home,
• You paid over half the cost of keeping up your home for this child,
• You could have filed a joint return with your spouse the year he or
she died, even if you actually did not do so.
Enter the year of your spouse’s death on your return.

Line 6 – Can you be claimed as a dependent?
If your parent (or someone else) can claim you (or your spouse, if
married) as a dependent on his or her tax return, even if he or she
chooses not to, then answer the following questions:
1. Are your total wages, interest, dividend, and pension income less
than or equal to:
Single

$10,804

Married filing jointly or Qualifying widow(er)

$21,558

Head of Household

$15,258

2. Do you have a dependent?
If the answer to question 1 or question 2 is Yes, Stop here. You cannot
use Form 540 2EZ. CalFile, e-file, or get Form 540A or Form 540 at our
Website www.ftb.ca.gov.
If the answer to question 1 and question 2 is No, fill in the circle on
line 6.

Line 7 – Seniors
If you (or if married, your spouse) are 65 or older, enter 1; if both,
enter 2 on line 7.
Note: If your 65th birthday is January 1, 2006, you are considered to be
age 65 on December 31, 2005.

Line 8 – Dependents
Enter the names of the dependents you are allowed to claim. If you claim
more than 3 dependents, you must CalFile, e-file, or get Form 540A or
Form 540 at our Website www.ftb.ca.gov or see back cover.
Do you have Child and Dependent Care Expenses?
Tip The easiest way to claim the credit is to CalFile or e-file.
This credit may not be claimed on Form 540 2EZ.

✓

Instructions for Form 540 2EZ
Line 9 – Wages
Enter the amount from federal Form W-2, box 16 or CA Sch W-2,
box 16. If you have more than one W-2, add all amounts shown in
box 16.
Generally, federal Form W-2 box 1 and box 16 should contain the same
amounts. If they are different because you had income from a source
outside California, you cannot file Form 540 2EZ. CalFile, e-file, or get
Form 540A, Form 540, or Long or Short Form 540NR, at our Website
www.ftb.ca.gov .
Exception: You may use Form 540 2EZ, if your federal Form W-2, box 1
and box 16 are different because you received ride-sharing benefits or
sick pay under the Federal Insurance Contributions Act and Railroad
Retirement Act.
If this exception applies to you, enter the amount from federal Form W-2,
box 16.

Line 10 – Total Interest Income
Enter interest income shown on Form 1099-INT, box 1.
Do not include amounts shown on Form 1099-INT,
3, Interest on U.S. Savings Bonds and Treasury
Tip box
Obligations. This interest is not taxed by California.

✓

Line 11 – Total Dividend Income
Generally, the amount of dividend income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of dividend income, if you
received it from any of the following sources:
• Exempt interest dividends from mutual funds.
• Non-cash patronage dividends from farmers' cooperatives or mutual
associations.
• Federal exempt interest dividends from other states or their municipal
obligations and/or from mutual funds.
• Controlled foreign corporation dividends in the year distributed.
• Regulated investment company (RIC) capital gains in the year
distributed.
• Distributions of pre-1987 earnings from an S corporation.
If you have a federal/state difference in the taxable amount of
dividend income, you cannot file a Form 540 2EZ. You must CalFile,
e-file, or get Form 540A or Form 540 at our Website www.ftb.ca.gov
or see back cover.

Line 12 – Total Pensions
Generally, the amount of pension income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of pension income, if you
received it from any of the following sources:
• Tier 2 railroad retirement benefits.
• Partially taxable distributions from a pension plan.
• Retirement annuity between July 1, 1986 - January 1, 1987, and
elected to use the three-year rule for California purposes and annuity
rules for federal purposes.
If you have a federal/state difference in the taxable amount of pension
income, you cannot file a Form 540 2EZ. You must CalFile, e-file, or
get Form 540A or Form 540 at our Website www.ftb.ca.gov or see
back cover.

Line 13 – Unemployment Compensation
Enter unemployment compensation and/or Paid Family Leave Insurance
benefits reported on federal Form(s) 1099-G. These types of income are
not taxed by California and should not be included in the total on
line 15.

FREE e-file at www.ftb.ca.gov

Line 14 – U.S. Social Security or Railroad
Retirement Benefits
Enter U.S. social security or Tier 1 and Tier 2 railroad retirement
benefits. This type of income is not taxed by California and should not
be included in the total on line 15.

Line 16 – Tax

✓ Tip

The standard deduction and personal exemption credit
are built into the 2EZ tables and not reported on the tax
return.

Did you fill in the circle for line 6?
Yes Complete the Dependent Tax Worksheet below.
No Follow the instructions below.
Use the California 2EZ table for your filing status to complete line 16.
The 2EZ tables in this booklet give you credit for the standard deduction
for your filing status, your personal exemption credit, and dependent
exemption credits. There are three different tables. Make sure you use the
right one. If your filing status is:
Single

Go to page 15

Married filing jointly or Qualifying widow(er)

Go to page 21

Head of Household

Go to page 42

Dependent Tax Worksheet
1. Is the amount on line 15 less than or equal to:
• $10,804 if single
• $21,558 if married filing jointly or qualifying widow(er)
• $15,258 if head of household, or
2. Do you have a dependent?
If the answer to question 1 or question 2 is:
Yes Stop here. You cannot use Form 540 2EZ because you will not
be able to figure the correct amount of tax using the California 2EZ
Tables. CalFile, e-file, or get Form 540A or Form 540 at our Website
www.ftb.ca.gov or see back cover.
No If you can be claimed as a dependent by another taxpayer, your
personal exemption credit amount is zero. You will need to adjust the
tax from the 2EZ Table for this amount as follows:
1. Using the amount from Form 540 2EZ, line 15, and
your filing status, look up the tax in the 2EZ Table.
If your filing status is:
• Single, go to page 15.
• Married filing jointly or qualifying widow(er),
go to page 21.
. . . . . . . . . . . . . . . 1 ________
• Head of household, go to page 42.
2. • If single or head of household, enter $87
• If married and both spouses can be
claimed as a dependent by another
taxpayer, enter $174
. . . . . . . . . . . . . . . . . . . . . . 2 ________
• If married and only one spouse can be
claimed, enter $87
• If qualifying widow(er), enter $174
3. Add line 1 and line 2. Enter here and on
Form 540 2EZ, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . 3 ________

}

}

Line 17 – Senior Exemption
If you entered 1 in the box on line 7, enter $87. If you entered 2 in the
box on line 7, enter $174.
Caution: You cannot claim this exemption credit if someone else can
claim you as a dependent on their return.

Form 540 2EZ Tax Booklet 2005

Page 7

Instructions for Form 540 2EZ

CalFile – California’s free, fast, easy, and secure e-file option.

Line 18 – Nonrefundable Renter’s Credit
If you were a resident of California and paid rent on property in
California which was your principal residence, you may qualify for a
credit that you can use to reduce your tax. Check the box which answers
the questions below to see if you qualify.

✓ Tip

If you CalFile or e-file, the software will ask you the
questions needed to determine if you qualify for this
credit.

1. Were you a resident1 of California for the entire year in 2005?
첸 YES. Go to the next question.
첸 NO. Stop. File the Long or Short Form 540NR, California
Nonresident or Part-Year Resident Income Tax Return,
e-file, or see back cover for downloading or ordering
forms.
2. Is the amount on Form 540 2EZ, line 15:
• $30,794 or less if single; or
• $61,588 or less if married filing jointly, head of household, or
qualifying widow(er)?
첸 YES. Go to the next question.
첸 NO. Stop here. You do not qualify for this credit.
3. Did you pay rent, for at least half of 2005, on property (including
a mobile home that you owned on rented land) in California
which was your principal residence?
첸 YES. Go to the next question.
첸 NO. Stop here. You do not qualify for this credit.
4. Can you be claimed as a dependent by a parent, foster
parent, legal guardian, or any other person in 2005?
첸 NO. Go to question 6.
첸 YES. Go to question 5.
5. For more than half the year, did you live in the home of the
person who could claim you as a dependent in 2005?
첸 NO. Go to question 6.
첸 YES. Stop here. You do not qualify for this credit.
6. Was the property you rented exempt2 from property tax in 2005?
첸 NO. Go to the next question.
첸 YES. Stop here. You do not qualify for this credit.
7. Did you claim the homeowner's property tax exemption3 anytime
during 2005?
첸 NO. Go to question 8.
첸 YES. Stop here. You do not qualify for this credit.
8. Were you single in 2005?
첸 YES. Go to question 11.
첸 NO. Go to question 9.
9. Did your spouse claim the homeowner's property tax exemption
anytime during 2005?
첸 NO. Go to question 11.
첸 YES. Go to question 10.
10. Did you and your spouse maintain separate residences for the
entire year in 2005?
첸 YES. Go to question 11.
첸 NO. Stop here. You do not qualify for the credit.
11. If you are:
• Single, enter $60 below.
• Married filing jointly, head of household, or qualifying
widow(er), enter $120 below.
$ ___ ___ ___
Enter this amount on Form 540 2EZ, line 18.

Page 8

Form 540 2EZ Tax Booklet 2005 (REV 04-06)

12. Fill in the street address(es) and landlord information below for
the residence(s) you rented in California during 2005 which
qualified you for this credit.
Do Not Mail This Record.
Keep with your tax records.

Military personnel. If you are not a legal resident of California, you do
not qualify for this credit. However, your spouse may claim this credit if
he or she was a resident, did not live in military housing during 2005,
and is otherwise qualified.
Property exempt from property taxes. You do not qualify for this credit
if, for more than half of the year, you rented property that was exempt
from property taxes. Exempt property includes most governmentowned buildings, church-owned parsonages, college dormitories, and
military barracks. However, if you or your landlord paid possessory
interest taxes for the property you rented, then you may claim this credit
if you are otherwise qualified.
Homeowner’s property tax exemption. You do not qualify for this credit if
you or your spouse received a homeowner’s property tax exemption at
any time during the year. However, if you lived apart from your spouse
for the entire year and your spouse received a homeowner’s property
tax exemption for a separate residence, then you may claim this credit if
you are otherwise qualified. You can find the homeowner's property tax
exemption information on your property tax bill from your County
Assessor's office.

Line 21 – Tax Withheld
Enter the amount from federal Form(s) W-2, box 17, CA Sch W-2, box 17,
or 1099-R, box 10. If you have more than one Form W-2, add all
amounts shown in box 17. If you have multiple entries on CA Sch W-2,
add all amounts shown in box 17. If you have more than one 1099-R, add
all amounts shown in box 10. The Franchise Tax Board verifies all
withholding claimed from federal Forms W-2, CA Sch W-2, or 1099-R
with the Employment Development Department.

Line 23 – Tax Due
If the amount on line 21 is less than the amount on line 20, subtract the
amount on line 21 from the amount on line 20. Enter the result on
line 23. Your tax is more than your credits.
Increasing your withholding could eliminate the need to make a large
payment with your tax return. To increase your withholding, complete
Employment Development Department (EDD) Form DE 4, Employee’s
Withholding Allowance Certificate, and give it to your employer's
appropriate payroll staff. You can obtain this form from your employer
or by calling EDD at (888) 745-3886. You can download the DE 4 at
www.edd.ca.gov or use the online calculator by going to
www.ftb.ca.gov and search for DE 4.

Instructions for Form 540 2EZ
Line 24 – Use Tax
As explained on page 13, you may owe California use tax on your
purchases from out-of-state sellers (for example, purchases made by
telephone, over the Internet, by mail, or in person). If you have questions
on whether a purchase is taxable, visit the State Board of Equalization's
Website at www.boe.ca.gov, or call their Information Center at
(800) 400-7115 or TTY/TDD (800) 735-2929.
You may report use tax on your income tax return instead of filing a use
tax return with the California State Board of Equalization. To report use
tax on your income tax return, complete the Use Tax Worksheet below.
If you owe use tax but choose not to report it on your income tax return,
you must report and pay the tax to the State Board of Equalization. To do
so, download a copy of Publication 79-B, California Use Tax, from
www.boe.ca.gov. You can also request a copy by calling their Information Center.
To avoid late payment penalties for use tax, you must report and pay the
use tax with a timely filed income tax return.
Note: Businesses that have a California seller's permit must continue to
report business purchases subject to use tax on their sales and use tax
returns.
Use Tax Worksheet
Round all amounts to the nearest whole dollar.

1.Enter purchases from out-of-state or Internet
sellers made without payment of California
sales/use tax. See worksheet instructions below . . . $ ________.00
2.Enter the decimal equivalent of the applicable
sales and use tax rate. See worksheet
instructions below. . . . . . . . . . . . . . . . . . . . . . . . . . . ________
3.Multiply line 1 by the tax rate on line 2.
Enter result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ________.00
4.Enter any sales or use tax paid to another
state for purchases included on line 1. See
worksheet instructions below. . . . . . . . . . . . . . . . . . $ ________.00
5.Total Use Tax Due. Subtract line 4 from line 3.
Enter the amount here and on line 24. If the
amount is less than zero, enter -0-. . . . . . . . . . . . . . $ ________.00
Worksheet, Line 1, Purchases Subject to Use Tax
• Report items that would have been taxable in a California store. For
example, you would include purchases of clothing, but not purchases
of prescription medicine.
• Include handling charges.
• Do not include any other state's sales or use tax paid on the
purchases.
• Enter only purchases made during the year that corresponds with the
tax return you are filing.
• If you traveled to a foreign country and brought items back to
California, generally the use tax is due on the purchase price of the
goods you listed on your U.S. Customs Declaration less the $400
per-person exemption. This $400 exemption does not apply to goods
sent or shipped to California by mail or other common carrier.
• If your filing status is “married filing separately,” you may elect to
report one-half of the use tax due or the entire amount on your
income tax return. If you elect to report one-half, your spouse must
report the remaining half on his or her income tax return or on the
individual use tax return available from the State Board of
Equalization.
Note: Do not report the following on your income tax return:
• Vehicles, vessels, and trailers that must be registered with the
California Department of Motor Vehicles.
• Mobile homes or commercial coaches that must be registered
annually as required by the Health and Safety Code.
• Vessels documented with the U.S. Coast Guard.
• Aircraft.

Richmond prior to April 1, 2005, was 8.25%.
South Lake Tahoe prior to April 1, 2005, was 7.25%.
Clovis prior to April 1, 2005, was 8.175%.
Lakeport prior to April 1, 2005, was 7.25%.
Ukiah prior to October 1, 2005, was 7.25%.
Los Banos prior to April 1, 2005, was 7.25%.
Sand City prior to April 1, 2005, was 7.25%.
San Juan Bautista prior to April 1, 2005, was 7.25%.
Montclair prior to April 1, 2005, was 7.75%.
El Cajon prior to April 1, 2005, was 7.75%.
Stockton prior to April 1, 2005, was 7.75%.
Capitola prior to April 1, 2005, was 8.00%.
Sebastopol prior to April 1, 2005, was 7.625%.
Santa Rosa prior to April 1, 2005, was 7.50%.
Farmersville prior to April 1, 2005, was 7.25%.

Line 25 – Voluntary Contributions
You may contribute part or all of your refund to the funds listed on
Form 540 2EZ, Side 2. See below for descriptions of the funds.
Code

Fund Name and Description

왗 52 왘

California Seniors Special Fund. If you and/or your
spouse are 65 years of age* or older and claim the Senior
Exemption Credit on line 17, you may make a combined
total contribution of up to $174 or $87 per spouse.
Contributions entered to this fund will be distributed to the
Area Agency on Aging Advisory Council of California
(TACC) to provide advice on and sponsorship of Senior
Citizens issues. Any excess contributions not required by
TACC will be distributed to senior citizen service
organizations throughout California for meals, adult day
care, and transportation.
*If your 65th birthday is on January 1, 2006, you are
considered to be age 65 on December 31, 2005.

왗 53 왘

Alzheimer’s Disease/Related Disorders Fund.
Contributions will be used to conduct a program for
researching the cause and cure of Alzheimer’s disease and
related disorders and research into the care and treatment
of persons suffering from dementing illnesses.

왗 54 왘

California Fund for Senior Citizens. Contributions will
provide support for the California Senior Legislature
(CSL). The CSL are volunteers who prioritize statewide
senior related legislative proposals in areas of health,
housing, transportation, and community services. Any
excess contributions not required by the CSL will be
distributed to senior citizen service organizations
throughout California.

왗 55 왘

Rare and Endangered Species Preservation Program.
Contributions will be used to help protect and conserve
California’s many threatened and endangered species and
the wild lands that they need to survive, for the enjoyment
and benefit of you and future generations of Californians.

왗 56 왘

State Children’s Trust Fund for the Prevention of Child
Abuse. Contributions will be used to fund programs for
the prevention, intervention, and treatment of child abuse
and neglect.

왗 57 왘

California Breast Cancer Research Fund. Contributions
will fund research toward preventing and curing breast
cancer. Breast cancer is the most common cancer to strike
women in California. It kills 4,000 California women each
year. Contributions also fund research on prevention and
better treatment, and keep doctors up to date on research
progress. For more about the research your contributions
support, go to Website www.cb.crp.org/. Your
contribution can help make breast cancer a disease of the
past.

왗 58 왘

California Firefighters’ Memorial Fund. Contributions
will be used to construct a memorial on the grounds of the
State Capitol honoring hundreds of firefighters who have
died protecting our communities, our families, and our
dreams. When the alarm sounded, these brave men and
women answered the call with their lives. Their sacrifices,
and the sacrifices of their families, deserve to be honored.

(continued on the following page)

Page 10 Form 540 2EZ Tax Booklet 2005

Instructions for Form 540 2EZ
Code

Fund Name and Description

왗 59 왘

Emergency Food Assistance Program Fund.
Contributions will be used to help local food banks feed
California’s hungry. Your contribution will fund the
purchase of much-needed food for delivery to food banks,
pantries, and soup kitchens throughout the state. The State
Department of Social Services will monitor its distribution
to ensure the food is given to those most in need.

왗 60 왘

왗 63 왘

California Military Family Relief Fund. Contributions will
be used to provide financial aid grants to members of the
California National Guard who are California residents, and
have been called to active duty.

왗 64 왘

California Prostate Cancer Research Fund. Contributions
will be used to further the research of Prostate Cancer.

왗 65 왘

Veterans' Quality of Life Fund. Contributions will be
allocated to the Morale, Welfare, and Recreation Fund to
provide additional funding for each of the veterans' homes.

왗 66 왘

California Sexual Violence Victim Services Fund.
Contributions will be allocated to the State Department of
Health Services for allocation to the California Coalition
Against Sexual Assault (CALCASA) for the award of grants
to support CALCASA rape crisis center programs for
victims of rape and sexual assault.

왗 67 왘

California Colorectal Cancer Prevention Fund. Contributions will be allocated to the State Department of Health
Services for making grants to foundations that qualify as
exempt organizations and whose mission is the prevention
and early detection of colorectal cancer. The grants shall
contribute toward the expansion of community-based
colorectal cancer education and culturally sensitive and
appropriate prevention activities targeted toward communities that are disproportionately at risk or afflicted by
colorectal cancer.

Line 26 – Refund or No Amount Due
Complete the following worksheet:
A. Amount on line 24 . . . . . . . . . . ____________
B. Amount on line 25 . . . . . . . . . . ____________
C. Add line A and line B . . . . . . . . ____________
D. Amount on line 22 . . . . . . . . . . ____________
E. Subtract line C from Line D . . . ____________
The amount on line E will be refunded to you. Transfer this amount to
Form 540 2EZ, line 26. If the refund is less than $1.00, attach a written
request to your Form 540 2EZ to receive the refund.

Note: If the amount on line C is greater than the amount on line D, the
amount on line E is the amount you owe. Transfer this amount to
Form 540 2EZ, line 27.

California Peace Officer Memorial Foundation Fund.
Contributions will be used to preserve the memory of
California’s fallen peace officers and assist the families they
left behind. Since statehood, over 1,300 courageous
California peace officers have made the ultimate sacrifice
while protecting law-abiding citizens. The non-profit
charitable organization, California Peace Officers’
Memorial Foundation, has accepted the privilege and
responsibility of maintaining a memorial for fallen officers
on the State Capitol grounds. Each May, the Memorial
Foundation conducts a dignified ceremony honoring fallen
officers and their surviving families by offering moral
support, crisis counseling, and financial support that
includes academic scholarships for the children of those
officers who have made the supreme sacrifice. On behalf of
all of us and the law-abiding citizens of California, thank
you for your participation.

FREE e-file at www.ftb.ca.gov

1234

20
PAY TO THE

$
DOLLARS

ANYTOWN BANK

Routing
Number

Account
Number

For

Do not include
the check number

왖

I : 250250025 I : 202020 • 1234

Franchise Tax Board is not responsible when a financial institution
rejects a direct deposit. If the bank or financial institution rejects the
direct deposit due to an error in the routing number or account number,
Franchise Tax Board will issue a paper check.
Assemble your tax return as shown on the next page and mail it to the
Franchise Tax Board. Be sure to attach the green label to the front of the
envelope.
The address is:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0002

Line 27 – Amount You Owe
Add line 23, line 24, and line 25 and enter the total on line 27. This is
the amount you owe.
Assemble your return as shown on the next page and mail it to the
Franchise Tax Board. Be sure to attach the white label to the front of the
envelope. The address is:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001

Paying Your Taxes
You must pay 100% of the amount you owe by April 17, 2006, to avoid
interest and underpayment penalties. There are several ways to pay your tax:
• Electronic funds withdrawal (e-file only)
• Pay online
• Check or money order
• Credit card
• Monthly installments

Electronic Funds Withdrawal
If you CalFile or e-file instead of paying by check, you can use this
convenient option. Simply provide your bank information, the amount
you want to pay, and the date you want the amount to be withdrawn from
your account. Use the illustration above to find your bank information.
Your tax preparation software will offer this option.

Form 540 2EZ Tax Booklet 2005

Page 11

Instructions for Form 540 2EZ

CalFile – California’s free, fast, easy, and secure e-file option.

Web Pay
Enjoy the convenience of online bill payment with Franchise Tax Board.
This secure service lets you pay the current amount you owe, as well as
any future bill payments. Go to our Website www.ftb.ca.gov. Log on
using your social security number and your current customer service
number (CSN).

Check or Money Order (no cash please)
Make your check or money order payable to the Franchise Tax Board. Do
not send cash. Write your social security number and “2005
Form 540 2EZ” on the check or money order. How you mail your check
depends on how you filed your return.
Note: All checks or money orders must be payable in US dollars and
drawn against a US financial institution.
Form 540 2EZ: Enclose but do not staple your check or money order to
the front of the return; see the instructions in the next column.
e-file: The software will print a payment voucher for you, form
FTB 3582. Mail your check or money order and the voucher to the
address shown on the voucher. Note: Do not mail a copy of your tax
return, your federal Form(s) W-2, or CA Sch W-2.

Credit Card
Use your Discover/NOVUS, MasterCard, American Express, or Visa card
to pay your personal income taxes (including tax return balance due,
extension payments, estimated tax payments, and prior year balances).
The Franchise Tax Board has partnered with Official Payments Corp. to
offer you this service. Official Payments Corp. charges a convenience fee
based on the amount of your payment.
Go to the Official Payments Corp. online payment center at
www.officialpayments.com or call the toll-free number (800) 2PAY-TAX
or (800) 272-9829 and follow the recorded instructions. Official
Payments Corp. provides customer assistance Monday through Friday,
9 a.m. to 5 p.m. PST.
Payment Date : __________________
Confirmation Number: ___________________

Request Monthly Installments
Pay as much as you can when you file your return. If you cannot pay
your taxes in full, you can request approval to make monthly payments.
However, you will be charged interest and penalties. You will need to
complete form FTB 3567, Installment Agreement Request.
To submit your request electronically, go to our Website at
www.ftb.ca.gov to complete and file form FTB 3567. To submit your
request by mail, go to our Website at www.ftb.ca.gov to download and
print the form or call (800) 338-0505 to order the form by phone. Select
Personal Income Tax, then select Forms and Publications, and enter
code 949 when instructed. Mail the completed form to FTB at the
address shown on the form.

Sign Your Tax Return
You must sign your tax return on Side 2. If you file a joint tax return,
your spouse must sign it also.
Note: If you file a joint return, both you and your spouse are generally
responsible for tax and any interest or penalties due on the return. If one
spouse does not pay the tax, the other spouse may have to. See Innocent
Spouse Relief on page 13.

Page 12 Form 540 2EZ Tax Booklet 2005

If you pay a person to prepare your tax return, that person must sign on
Side 2 and include either their social security number (or PTIN) or FEIN.
A paid preparer must give you two copies of your tax return: one to file
with the Franchise Tax Board and one to keep for your records.

Do not enclose a copy of your
federal tax return or any other
document with your Form 540 2EZ.
This will help us to reduce
government processing and
storage costs.

CA Sch W-2
Form
540 2EZ
Enclose, but do
not staple, any
payment
Form
W-2
Side 1

✓ Tip

Questions?
See Frequently Asked Questions on page 5 for
information about filing requirements, amending your
return, how long to keep your return, etc.

Additional Information
Privacy Act Notice
The Franchise Tax Board (FTB) considers the privacy of your tax
information to be of the utmost importance.
Your Rights:
You have the right to see our records that contain your personal
information, and we must tell you why we ask for your tax information
and to whom we may provide that information. You also have the right
to question the correctness of the information that is contained within
your file.
Your Responsibility:
If you meet certain income requirements, the California Revenue &
Taxation Code (R&TC) requires you to file a return on the forms we
prescribe (See R&TC Sections 18501 and 18621). When you file these
forms and related documents, you must include your social security
number for identification and return processing (R&TC Section 18624).
Reasons for Information Requests:
We ask for return information so that we can administer the tax law
fairly and correctly. We may request additional information to resolve
audit or collection issues. It is mandatory that you furnish all requested
information.
If you do not file a return, do not provide the information we ask for, or
if you provide fraudulent information, you may be charged penalties
and interest, and, in certain cases, you may be criminally prosecuted.
Additionally, we may disallow your claimed exemptions, exclusions,
credits, deductions, or adjustments. This could increase your tax
liability, or delay or reduce any refund.
Information Disclosure:
We may give your tax information to the Internal Revenue Service, to
income tax officials of other states, to the Multistate Tax Commission,
and to certain California government agencies and officials, as provided
by law. Also, as provided by law, we may give your tax information to
other persons as necessary to determine your tax liability or to collect
the amount of tax you owe. If you owe the Franchise Tax Board money,
the amount due may be disclosed to employers, financial institutions,
county recorders, vacation trust funds, process agents, or others who
hold assets belonging to you.
Responsibility for the Records:
The Director of the Processing Services Bureau is responsible for
maintaining the records of the Franchise Tax Board. To obtain information about your records, 1) write to: Disclosure Officer, Franchise Tax
Board, PO Box 1468 Mailstop A181, Sacramento, CA 95812-1468, or
2) call: (800) 852-5711 if within the United States, or (916) 845-6500 if
outside of the United States. There may be fees associated with some
services.

Your Rights As A Taxpayer
Our goal at the FTB is to make certain that your rights are protected so
that you will have the highest confidence in the integrity, efficiency, and
fairness of our state tax system. FTB Pub. 4058, California Taxpayers’
Bill of Rights, includes information on your rights as a California
taxpayer, the Taxpayers’ Rights Advocate Program, and how you can
request written advice from the FTB on whether a particular transaction
is taxable. Get this publication from our Website at www.ftb.ca.gov or
see code 943 on the back cover.

Innocent Spouse Relief
You may qualify for relief from liability for tax on a joint return if (1)
there is an understatement of tax because your spouse omitted income
or claimed false deductions or credits, (2) you are divorced, legally
separated, or no longer living with your spouse, and (3) given all the

facts and circumstances, it would be unfair to hold you liable for the
tax. For more information, get FTB Pub. 705, Innocent Spouse – Are
You Eligible, by calling (916) 845-7072, Monday - Friday between
8 a.m. to 5 p.m., or go to our Website at www.ftb.ca.gov.

Voting is Everybody’s Business
You may register to vote if you meet these requirements:
• You are a United States citizen;
• You are a resident of California;
• You will be 18 years old by the date of the next election; and
• You are not in prison or on parole for the conviction of a felony.
You need to re-register every time you move, change your name, or
wish to change political parties. In order to vote in an election, you
must be registered to vote at least 15 days before that election. To
obtain a Voter Registration Card, call the Secretary of State’s office
toll-free voter hotline at (800) 345-VOTE, or go to their Website at
www.ss.ca.gov.

It’s Your Right . . . Register and Vote.

California Use Tax General Information
The use tax has been in effect in California since July 1, 1935. It applies
to purchases from out-of-state sellers and is similar to the sales tax
paid on purchases you make in California.
In general, you must pay California use tax on purchases made from
out of state (for example, by telephone, over the Internet, by mail, or in
person) if:
• The seller does not collect California sales or use tax, and
• You use, give away, store, or consume the item in this state.
Example: You live in California and purchase a dining table from a
company in North Carolina. The company ships the table from North
Carolina to your home for your use and does not charge California
sales or use tax. You owe use tax for the purchase.
Complete the Use Tax Worksheet on page 9 to calculate the amount
due.
To avoid late payment penalties for use tax, you must report and pay
the use tax with a timely filed income tax return.
Extensions to file. If you request an extension to file your income tax
return, wait until you file your return to report your purchases subject
to use tax and make your use tax payment.
Changes in use tax reported. Do not file an Amended Income Tax
Return to revise the use tax previously reported. If you have changes to
the amount of use tax previously reported on the original tax return,
contact the State Board of Equalization.
For assistance with your use tax questions, visit the State Board of
Equalization's Website at www.boe.ca.gov or call their Information
Center at (800) 400-7115, or TTY/TDD (800) 735-2929. Income tax
information is not available at this number.

Homeowner and Renter Assistance
This California program provides a once-a-year State payment to
qualifying homeowners and renters based on the property tax they paid
in the prior year. In 2005, you would have qualified for this assistance if
you:
• Were 62 years of age* or older, blind, or disabled on December 31,
2004 ; and either a
• Homeowner: Owned your home and lived in it on December 31,
2004, had total household income of $39,699 or less, and are a U.S.

Form 540 2EZ Tax Booklet 2005

Page 13

Additional Information (continued)
citizen, designated alien, or qualified alien when you file your claim;
or
• Renter: Paid $50 or more rent per month in the prior year, had total
household income of $39,699 or less, and are a U.S. citizen,
designated alien, or qualified alien when you file your claim.
*If your 62nd birthday is on January 1, 2006, you are considered to
be age 62 on December 31, 2005.
The filing period for filing a 2005 claim began July 1, 2005, and ends
June 30, 2006. For more information, call (800) 868-4171 or go to our
Website at www.ftb.ca.gov.

Page 14 Form 540 2EZ Tax Booklet 2005

Write to Us
If you write to us, be sure your letter includes your social security
number or Individual Taxpayer Identification Number, and your daytime
and evening telephone numbers. If you have a question about a notice
that we sent to you, be sure to include a copy of the notice. Send your
letter to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond within ten weeks. In some cases, we may call you to
respond to your inquiry, or to ask you for additional information. Do
not attach correspondence to your tax return unless the correspondence relates to an item on your return.

Single

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
10,805
10,905
11,005
11,105

10,804
10,904
11,004
11,104
11,204

0
2
4
6
8

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,205
16,305
16,405
16,505
16,605

16,304
16,404
16,504
16,604
16,704

110
112
114
116
118

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,705
21,805
21,905
22,005
22,105

21,804
21,904
22,004
22,104
22,204

290
294
298
302
306

18
22
26
30
34

0
0
0
0
0

0
0
0
0
0

11,205
11,305
11,405
11,505
11,605

11,304
11,404
11,504
11,604
11,704

10
12
14
16
18

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,705
16,805
16,905
17,005
17,105

16,804
16,904
17,004
17,104
17,204

120
122
124
126
128

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,205
22,305
22,405
22,505
22,605

22,304
22,404
22,504
22,604
22,704

310
314
318
322
326

38
42
46
50
54

0
0
0
0
0

0
0
0
0
0

11,705
11,805
11,905
12,005
12,105

11,804
11,904
12,004
12,104
12,204

20
22
24
26
28

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,205
17,305
17,405
17,505
17,605

17,304
17,404
17,504
17,604
17,704

130
132
134
136
138

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,705
22,805
22,905
23,005
23,105

22,804
22,904
23,004
23,104
23,204

330
334
338
342
346

58
62
66
70
74

0
0
0
0
0

0
0
0
0
0

12,205
12,305
12,405
12,505
12,605

12,304
12,404
12,504
12,604
12,704

30
32
34
36
38

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,705
17,805
17,905
18,005
18,105

17,804
17,904
18,004
18,104
18,204

140
142
144
146
148

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,205
23,305
23,405
23,505
23,605

23,304
23,404
23,504
23,604
23,704

350
354
358
362
366

78
82
86
90
94

0
0
0
0
0

0
0
0
0
0

12,705
12,805
12,905
13,005
13,105

12,804
12,904
13,004
13,104
13,204

40
42
44
46
48

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,205
18,305
18,405
18,505
18,605

18,304
18,404
18,504
18,604
18,704

150
154
158
162
166

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,705
23,805
23,905
24,005
24,105

23,804
23,904
24,004
24,104
24,204

370
374
378
382
386

98
102
106
110
114

0
0
0
0
0

0
0
0
0
0

13,205
13,305
13,405
13,505
13,605

13,304
13,404
13,504
13,604
13,704

50
52
54
56
58

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,705
18,805
18,905
19,005
19,105

18,804
18,904
19,004
19,104
19,204

170
174
178
182
186

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,205
24,305
24,405
24,505
24,605

24,304
24,404
24,504
24,604
24,704

390
394
398
402
406

118
122
126
130
134

0
0
0
0
0

0
0
0
0
0

13,705
13,805
13,905
14,005
14,105

13,804
13,904
14,004
14,104
14,204

60
62
64
66
68

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,205
19,305
19,405
19,505
19,605

19,304
19,404
19,504
19,604
19,704

190
194
198
202
206

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,705
24,805
24,905
25,005
25,105

24,804
24,904
25,004
25,104
25,204

410
414
418
422
426

138
142
146
150
154

0
0
0
0
0

0
0
0
0
0

14,205
14,305
14,405
14,505
14,605

14,304
14,404
14,504
14,604
14,704

70
72
74
76
78

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,705
19,805
19,905
20,005
20,105

19,804
19,904
20,004
20,104
20,204

210
214
218
222
226

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,205
25,305
25,405
25,505
25,605

25,304
25,404
25,504
25,604
25,704

430
434
438
442
446

158
162
166
170
174

0
0
0
0
0

0
0
0
0
0

14,705
14,805
14,905
15,005
15,105

14,804
14,904
15,004
15,104
15,204

80
82
84
86
88

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,205
20,305
20,405
20,505
20,605

20,304
20,404
20,504
20,604
20,704

230
234
238
242
246

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,705
25,805
25,905
26,005
26,105

25,804
25,904
26,004
26,104
26,204

450
454
458
462
466

178
182
186
190
194

0
0
0
0
0

0
0
0
0
0

15,205
15,305
15,405
15,505
15,605

15,304
15,404
15,504
15,604
15,704

90
92
94
96
98

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,705
20,805
20,905
21,005
21,105

20,804
20,904
21,004
21,104
21,204

250
254
258
262
266

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,205
26,305
26,405
26,505
26,605

26,304
26,404
26,504
26,604
26,704

470
474
478
482
486

198
202
206
210
214

0
0
0
0
0

0
0
0
0
0

15,705
15,805
15,905
16,005
16,105

15,804
15,904
16,004
16,104
16,204

100
102
104
106
108

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,205
21,305
21,405
21,505
21,605

21,304
21,404
21,504
21,604
21,704

270
274
278
282
286

0
2
6
10
14

0
0
0
0
0

0
0
0
0
0

26,705
26,805
26,905
27,005
27,105

26,804
26,904
27,004
27,104
27,204

490
494
499
505
511

218
222
227
233
239

0
0
0
0
0

0
0
0
0
0

Form 540 2EZ Tax Booklet 2005

Page 15

Single

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

27,205
27,305
27,405
27,505
27,605

27,304
27,404
27,504
27,604
27,704

517
523
529
535
541

245
251
257
263
269

0
0
0
0
0

0
0
0
0
0

32,705
32,805
32,905
33,005
33,105

32,804
32,904
33,004
33,104
33,204

847
853
859
865
871

575
581
587
593
599

303
309
315
321
327

31
37
43
49
55

38,205
38,305
38,405
38,505
38,605

38,304
38,404
38,504
38,604
38,704

1,221
1,229
1,237
1,245
1,253

949
957
965
973
981

677
685
693
701
709

405
413
421
429
437

27,705
27,805
27,905
28,005
28,105

27,804
27,904
28,004
28,104
28,204

547
553
559
565
571

275
281
287
293
299

3
9
15
21
27

0
0
0
0
0

33,205
33,305
33,405
33,505
33,605

33,304
33,404
33,504
33,604
33,704

877
883
889
895
901

605
611
617
623
629

333
339
345
351
357

61
67
73
79
85

38,705
38,805
38,905
39,005
39,105

38,804
38,904
39,004
39,104
39,204

1,261
989
1,269
997
1,277 1,005
1,285 1,013
1,293 1,021

717
725
733
741
749

445
453
461
469
477

28,205
28,305
28,405
28,505
28,605

28,304
28,404
28,504
28,604
28,704

577
583
589
595
601

305
311
317
323
329

33
39
45
51
57

0
0
0
0
0

33,705
33,805
33,905
34,005
34,105

33,804
33,904
34,004
34,104
34,204

907
913
919
925
931

635
641
647
653
659

363
369
375
381
387

91
97
103
109
115

39,205
39,305
39,405
39,505
39,605

39,304
39,404
39,504
39,604
39,704

1,301
1,309
1,317
1,325
1,333

1,029
1,037
1,045
1,053
1,061

757
765
773
781
789

485
493
501
509
517

28,705
28,805
28,905
29,005
29,105

28,804
28,904
29,004
29,104
29,204

607
613
619
625
631

335
341
347
353
359

63
69
75
81
87

0
0
0
0
0

34,205
34,305
34,405
34,505
34,605

34,304
34,404
34,504
34,604
34,704

937
943
949
955
961

665
671
677
683
689

393
399
405
411
417

121
127
133
139
145

39,705
39,805
39,905
40,005
40,105

39,804
39,904
40,004
40,104
40,204

1,341
1,349
1,357
1,365
1,373

1,069
1,077
1,085
1,093
1,101

797
805
813
821
829

525
533
541
549
557

29,205
29,305
29,405
29,505
29,605

29,304
29,404
29,504
29,604
29,704

637
643
649
655
661

365
371
377
383
389

93
99
105
111
117

0
0
0
0
0

34,705
34,805
34,905
35,005
35,105

34,804
34,904
35,004
35,104
35,204

967
973
979
985
991

695
701
707
713
719

423
429
435
441
447

151
157
163
169
175

40,205
40,305
40,405
40,505
40,605

40,304
40,404
40,504
40,604
40,704

1,381
1,389
1,397
1,405
1,413

1,109
1,117
1,125
1,133
1,141

837
845
853
861
869

565
573
581
589
597

29,705
29,805
29,905
30,005
30,105

29,804
29,904
30,004
30,104
30,204

667
673
679
685
691

395
401
407
413
419

123
129
135
141
147

0
0
0
0
0

35,205
35,305
35,405
35,505
35,605

35,304
35,404
35,504
35,604
35,704

997
1,003
1,009
1,015
1,021

725
731
737
743
749

453
459
465
471
477

181
187
193
199
205

40,705
40,805
40,905
41,005
41,105

40,804
40,904
41,004
41,104
41,204

1,421
1,429
1,437
1,445
1,453

1,149
1,157
1,165
1,173
1,181

877
885
893
901
909

605
613
621
629
637

30,205
30,305
30,405
30,505
30,605

30,304
30,404
30,504
30,604
30,704

697
703
709
715
721

425
431
437
443
449

153
159
165
171
177

0
0
0
0
0

35,705
35,805
35,905
36,005
36,105

35,804
35,904
36,004
36,104
36,204

1,027
1,033
1,039
1,045
1,053

755
761
767
773
781

483
489
495
501
509

211
217
223
229
237

41,205
41,305
41,405
41,505
41,605

41,304
41,404
41,504
41,604
41,704

1,461
1,469
1,477
1,485
1,493

1,189
1,197
1,205
1,213
1,221

917
925
933
941
949

645
653
661
669
677

30,705
30,805
30,905
31,005
31,105

30,804
30,904
31,004
31,104
31,204

727
733
739
745
751

455
461
467
473
479

183
189
195
201
207

0
0
0
0
0

36,205
36,305
36,405
36,505
36,605

36,304
36,404
36,504
36,604
36,704

1,061
1,069
1,077
1,085
1,093

789
797
805
813
821

517
525
533
541
549

245
253
261
269
277

41,705
41,805
41,905
42,005
42,105

41,804
41,904
42,004
42,104
42,204

1,501
1,509
1,517
1,525
1,533

1,229
1,237
1,245
1,253
1,261

957
965
973
981
989

685
693
701
709
717

31,205
31,305
31,405
31,505
31,605

31,304
31,404
31,504
31,604
31,704

757
763
769
775
781

485
491
497
503
509

213
219
225
231
237

0
0
0
0
0

36,705
36,805
36,905
37,005
37,105

36,804
36,904
37,004
37,104
37,204

1,101
1,109
1,117
1,125
1,133

829
837
845
853
861

557
565
573
581
589

285
293
301
309
317

42,205
42,305
42,405
42,505
42,605

42,304
42,404
42,504
42,604
42,704

1,541
1,549
1,557
1,565
1,573

1,269
1,277
1,285
1,293
1,301

997
1,005
1,013
1,021
1,029

725
733
741
749
757

31,705
31,805
31,905
32,005
32,105

31,804
31,904
32,004
32,104
32,204

787
793
799
805
811

515
521
527
533
539

243
249
255
261
267

0
0
0
0
0

37,205
37,305
37,405
37,505
37,605

37,304
37,404
37,504
37,604
37,704

1,141
1,149
1,157
1,165
1,173

869
877
885
893
901

597
605
613
621
629

325
333
341
349
357

42,705
42,805
42,905
43,005
43,105

42,804
42,904
43,004
43,104
43,204

1,581
1,589
1,597
1,605
1,613

1,309
1,317
1,325
1,333
1,341

1,037
1,045
1,053
1,061
1,069

765
773
781
789
797

32,205
32,305
32,405
32,505
32,605

32,304
32,404
32,504
32,604
32,704

817
823
829
835
841

545
551
557
563
569

273
279
285
291
297

1
7
13
19
25

37,705
37,805
37,905
38,005
38,105

37,804
37,904
38,004
38,104
38,204

1,181
1,189
1,197
1,205
1,213

909
917
925
933
941

637
645
653
661
669

365
373
381
389
397

43,205
43,305
43,405
43,505
43,605

43,304
43,404
43,504
43,604
43,704

1,621
1,629
1,637
1,645
1,653

1,349
1,357
1,365
1,373
1,381

1,077
1,085
1,093
1,101
1,109

805
813
821
829
837

Page 16 Form 540 2EZ Tax Booklet 2005

Single

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

43,705
43,805
43,905
44,005
44,105

43,804
43,904
44,004
44,104
44,204

1,661
1,669
1,677
1,685
1,693

1,389
1,397
1,405
1,413
1,421

1,117
1,125
1,133
1,141
1,149

845
853
861
869
877

49,205
49,305
49,405
49,505
49,605

49,304
49,404
49,504
49,604
49,704

2,160
2,169
2,178
2,188
2,197

1,888
1,897
1,906
1,916
1,925

1,616
1,625
1,634
1,644
1,653

1,344
1,353
1,362
1,372
1,381

54,705
54,805
54,905
55,005
55,105

54,804
54,904
55,004
55,104
55,204

2,671
2,681
2,690
2,699
2,709

2,399
2,409
2,418
2,427
2,437

2,127
2,137
2,146
2,155
2,165

1,855
1,865
1,874
1,883
1,893

44,205
44,305
44,405
44,505
44,605

44,304
44,404
44,504
44,604
44,704

1,701
1,709
1,717
1,725
1,733

1,429
1,437
1,445
1,453
1,461

1,157
1,165
1,173
1,181
1,189

885
893
901
909
917

49,705
49,805
49,905
50,005
50,105

49,804
49,904
50,004
50,104
50,204

2,206
2,216
2,225
2,234
2,244

1,934
1,944
1,953
1,962
1,972

1,662
1,672
1,681
1,690
1,700

1,390
1,400
1,409
1,418
1,428

55,205
55,305
55,405
55,505
55,605

55,304
55,404
55,504
55,604
55,704

2,718
2,727
2,736
2,746
2,755

2,446
2,455
2,464
2,474
2,483

2,174
2,183
2,192
2,202
2,211

1,902
1,911
1,920
1,930
1,939

44,705
44,805
44,905
45,005
45,105

44,804
44,904
45,004
45,104
45,204

1,741
1,751
1,760
1,769
1,779

1,469
1,479
1,488
1,497
1,507

1,197
1,207
1,216
1,225
1,235

925
935
944
953
963

50,205
50,305
50,405
50,505
50,605

50,304
50,404
50,504
50,604
50,704

2,253
2,262
2,271
2,281
2,290

1,981
1,990
1,999
2,009
2,018

1,709
1,718
1,727
1,737
1,746

1,437
1,446
1,455
1,465
1,474

55,705
55,805
55,905
56,005
56,105

55,804
55,904
56,004
56,104
56,204

2,764
2,774
2,783
2,792
2,802

2,492
2,502
2,511
2,520
2,530

2,220
2,230
2,239
2,248
2,258

1,948
1,958
1,967
1,976
1,986

45,205
45,305
45,405
45,505
45,605

45,304
45,404
45,504
45,604
45,704

1,788
1,797
1,806
1,816
1,825

1,516
1,525
1,534
1,544
1,553

1,244
972
1,253
981
1,262
990
1,272 1,000
1,281 1,009

50,705
50,805
50,905
51,005
51,105

50,804
50,904
51,004
51,104
51,204

2,299
2,309
2,318
2,327
2,337

2,027
2,037
2,046
2,055
2,065

1,755
1,765
1,774
1,783
1,793

1,483
1,493
1,502
1,511
1,521

56,205
56,305
56,405
56,505
56,605

56,304
56,404
56,504
56,604
56,704

2,811
2,820
2,829
2,839
2,848

2,539
2,548
2,557
2,567
2,576

2,267
2,276
2,285
2,295
2,304

1,995
2,004
2,013
2,023
2,032

45,705
45,805
45,905
46,005
46,105

45,804
45,904
46,004
46,104
46,204

1,834
1,844
1,853
1,862
1,872

1,562
1,572
1,581
1,590
1,600

1,290
1,300
1,309
1,318
1,328

1,018
1,028
1,037
1,046
1,056

51,205
51,305
51,405
51,505
51,605

51,304
51,404
51,504
51,604
51,704

2,346
2,355
2,364
2,374
2,383

2,074
2,083
2,092
2,102
2,111

1,802
1,811
1,820
1,830
1,839

1,530
1,539
1,548
1,558
1,567

56,705
56,805
56,905
57,005
57,105

56,804
56,904
57,004
57,104
57,204

2,857
2,867
2,876
2,885
2,895

2,585
2,595
2,604
2,613
2,623

2,313
2,323
2,332
2,341
2,351

2,041
2,051
2,060
2,069
2,079

46,205
46,305
46,405
46,505
46,605

46,304
46,404
46,504
46,604
46,704

1,881
1,890
1,899
1,909
1,918

1,609
1,618
1,627
1,637
1,646

1,337
1,346
1,355
1,365
1,374

1,065
1,074
1,083
1,093
1,102

51,705
51,805
51,905
52,005
52,105

51,804
51,904
52,004
52,104
52,204

2,392
2,402
2,411
2,420
2,430

2,120
2,130
2,139
2,148
2,158

1,848
1,858
1,867
1,876
1,886

1,576
1,586
1,595
1,604
1,614

57,205
57,305
57,405
57,505
57,605

57,304
57,404
57,504
57,604
57,704

2,904
2,913
2,922
2,932
2,941

2,632
2,641
2,650
2,660
2,669

2,360
2,369
2,378
2,388
2,397

2,088
2,097
2,106
2,116
2,125

46,705
46,805
46,905
47,005
47,105

46,804
46,904
47,004
47,104
47,204

1,927
1,937
1,946
1,955
1,965

1,655
1,665
1,674
1,683
1,693

1,383
1,393
1,402
1,411
1,421

1,111
1,121
1,130
1,139
1,149

52,205
52,305
52,405
52,505
52,605

52,304
52,404
52,504
52,604
52,704

2,439
2,448
2,457
2,467
2,476

2,167
2,176
2,185
2,195
2,204

1,895
1,904
1,913
1,923
1,932

1,623
1,632
1,641
1,651
1,660

57,705
57,805
57,905
58,005
58,105

57,804
57,904
58,004
58,104
58,204

2,950
2,960
2,969
2,978
2,988

2,678
2,688
2,697
2,706
2,716

2,406
2,416
2,425
2,434
2,444

2,134
2,144
2,153
2,162
2,172

47,205
47,305
47,405
47,505
47,605

47,304
47,404
47,504
47,604
47,704

1,974
1,983
1,992
2,002
2,011

1,702
1,711
1,720
1,730
1,739

1,430
1,439
1,448
1,458
1,467

1,158
1,167
1,176
1,186
1,195

52,705
52,805
52,905
53,005
53,105

52,804
52,904
53,004
53,104
53,204

2,485
2,495
2,504
2,513
2,523

2,213
2,223
2,232
2,241
2,251

1,941
1,951
1,960
1,969
1,979

1,669
1,679
1,688
1,697
1,707

58,205
58,305
58,405
58,505
58,605

58,304
58,404
58,504
58,604
58,704

2,997
3,006
3,015
3,025
3,034

2,725
2,734
2,743
2,753
2,762

2,453
2,462
2,471
2,481
2,490

2,181
2,190
2,199
2,209
2,218

47,705
47,805
47,905
48,005
48,105

47,804
47,904
48,004
48,104
48,204

2,020
2,030
2,039
2,048
2,058

1,748
1,758
1,767
1,776
1,786

1,476
1,486
1,495
1,504
1,514

1,204
1,214
1,223
1,232
1,242

53,205
53,305
53,405
53,505
53,605

53,304
53,404
53,504
53,604
53,704

2,532
2,541
2,550
2,560
2,569

2,260
2,269
2,278
2,288
2,297

1,988
1,997
2,006
2,016
2,025

1,716
1,725
1,734
1,744
1,753

58,705
58,805
58,905
59,005
59,105

58,804
58,904
59,004
59,104
59,204

3,043
3,053
3,062
3,071
3,081

2,771
2,781
2,790
2,799
2,809

2,499
2,509
2,518
2,527
2,537

2,227
2,237
2,246
2,255
2,265

48,205
48,305
48,405
48,505
48,605

48,304
48,404
48,504
48,604
48,704

2,067
2,076
2,085
2,095
2,104

1,795
1,804
1,813
1,823
1,832

1,523
1,532
1,541
1,551
1,560

1,251
1,260
1,269
1,279
1,288

53,705
53,805
53,905
54,005
54,105

53,804
53,904
54,004
54,104
54,204

2,578
2,588
2,597
2,606
2,616

2,306
2,316
2,325
2,334
2,344

2,034
2,044
2,053
2,062
2,072

1,762
1,772
1,781
1,790
1,800

59,205
59,305
59,405
59,505
59,605

59,304
59,404
59,504
59,604
59,704

3,090
3,099
3,108
3,118
3,127

2,818
2,827
2,836
2,846
2,855

2,546
2,555
2,564
2,574
2,583

2,274
2,283
2,292
2,302
2,311

48,705
48,805
48,905
49,005
49,105

48,804
48,904
49,004
49,104
49,204

2,113
2,123
2,132
2,141
2,151

1,841
1,851
1,860
1,869
1,879

1,569
1,579
1,588
1,597
1,607

1,297
1,307
1,316
1,325
1,335

54,205
54,305
54,405
54,505
54,605

54,304
54,404
54,504
54,604
54,704

2,625
2,634
2,643
2,653
2,662

2,353
2,362
2,371
2,381
2,390

2,081
2,090
2,099
2,109
2,118

1,809
1,818
1,827
1,837
1,846

59,705
59,805
59,905
60,005
60,105

59,804
59,904
60,004
60,104
60,204

3,136
3,146
3,155
3,164
3,174

2,864
2,874
2,883
2,892
2,902

2,592
2,602
2,611
2,620
2,630

2,320
2,330
2,339
2,348
2,358

Form 540 2EZ Tax Booklet 2005

Page 17

Single

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

60,205
60,305
60,405
60,505
60,605

60,304
60,404
60,504
60,604
60,704

3,183
3,192
3,201
3,211
3,220

2,911
2,920
2,929
2,939
2,948

2,639
2,648
2,657
2,667
2,676

2,367
2,376
2,385
2,395
2,404

65,705
65,805
65,905
66,005
66,105

65,804
65,904
66,004
66,104
66,204

3,694
3,704
3,713
3,722
3,732

3,422
3,432
3,441
3,450
3,460

3,150
3,160
3,169
3,178
3,188

2,878
2,888
2,897
2,906
2,916

71,205
71,305
71,405
71,505
71,605

71,304
71,404
71,504
71,604
71,704

4,206
4,215
4,224
4,234
4,243

3,934
3,943
3,952
3,962
3,971

3,662
3,671
3,680
3,690
3,699

3,390
3,399
3,408
3,418
3,427

60,705
60,805
60,905
61,005
61,105

60,804
60,904
61,004
61,104
61,204

3,229
3,239
3,248
3,257
3,267

2,957
2,967
2,976
2,985
2,995

2,685
2,695
2,704
2,713
2,723

2,413
2,423
2,432
2,441
2,451

66,205
66,305
66,405
66,505
66,605

66,304
66,404
66,504
66,604
66,704

3,741
3,750
3,759
3,769
3,778

3,469
3,478
3,487
3,497
3,506

3,197
3,206
3,215
3,225
3,234

2,925
2,934
2,943
2,953
2,962

71,705
71,805
71,905
72,005
72,105

71,804
71,904
72,004
72,104
72,204

4,252
4,262
4,271
4,280
4,290

3,980
3,990
3,999
4,008
4,018

3,708
3,718
3,727
3,736
3,746

3,436
3,446
3,455
3,464
3,474

61,205
61,305
61,405
61,505
61,605

61,304
61,404
61,504
61,604
61,704

3,276
3,285
3,294
3,304
3,313

3,004
3,013
3,022
3,032
3,041

2,732
2,741
2,750
2,760
2,769

2,460
2,469
2,478
2,488
2,497

66,705
66,805
66,905
67,005
67,105

66,804
66,904
67,004
67,104
67,204

3,787
3,797
3,806
3,815
3,825

3,515
3,525
3,534
3,543
3,553

3,243
3,253
3,262
3,271
3,281

2,971
2,981
2,990
2,999
3,009

72,205
72,305
72,405
72,505
72,605

72,304
72,404
72,504
72,604
72,704

4,299
4,308
4,317
4,327
4,336

4,027
4,036
4,045
4,055
4,064

3,755
3,764
3,773
3,783
3,792

3,483
3,492
3,501
3,511
3,520

61,705
61,805
61,905
62,005
62,105

61,804
61,904
62,004
62,104
62,204

3,322
3,332
3,341
3,350
3,360

3,050
3,060
3,069
3,078
3,088

2,778
2,788
2,797
2,806
2,816

2,506
2,516
2,525
2,534
2,544

67,205
67,305
67,405
67,505
67,605

67,304
67,404
67,504
67,604
67,704

3,834
3,843
3,852
3,862
3,871

3,562
3,571
3,580
3,590
3,599

3,290
3,299
3,308
3,318
3,327

3,018
3,027
3,036
3,046
3,055

72,705
72,805
72,905
73,005
73,105

72,804
72,904
73,004
73,104
73,204

4,345
4,355
4,364
4,373
4,383

4,073
4,083
4,092
4,101
4,111

3,801
3,811
3,820
3,829
3,839

3,529
3,539
3,548
3,557
3,567

62,205
62,305
62,405
62,505
62,605

62,304
62,404
62,504
62,604
62,704

3,369
3,378
3,387
3,397
3,406

3,097
3,106
3,115
3,125
3,134

2,825
2,834
2,843
2,853
2,862

2,553
2,562
2,571
2,581
2,590

67,705
67,805
67,905
68,005
68,105

67,804
67,904
68,004
68,104
68,204

3,880
3,890
3,899
3,908
3,918

3,608
3,618
3,627
3,636
3,646

3,336
3,346
3,355
3,364
3,374

3,064
3,074
3,083
3,092
3,102

73,205
73,305
73,405
73,505
73,605

73,304
73,404
73,504
73,604
73,704

4,392
4,401
4,410
4,420
4,429

4,120
4,129
4,138
4,148
4,157

3,848
3,857
3,866
3,876
3,885

3,576
3,585
3,594
3,604
3,613

62,705
62,805
62,905
63,005
63,105

62,804
62,904
63,004
63,104
63,204

3,415
3,425
3,434
3,443
3,453

3,143
3,153
3,162
3,171
3,181

2,871
2,881
2,890
2,899
2,909

2,599
2,609
2,618
2,627
2,637

68,205
68,305
68,405
68,505
68,605

68,304
68,404
68,504
68,604
68,704

3,927
3,936
3,945
3,955
3,964

3,655
3,664
3,673
3,683
3,692

3,383
3,392
3,401
3,411
3,420

3,111
3,120
3,129
3,139
3,148

73,705
73,805
73,905
74,005
74,105

73,804
73,904
74,004
74,104
74,204

4,438
4,448
4,457
4,466
4,476

4,166
4,176
4,185
4,194
4,204

3,894
3,904
3,913
3,922
3,932

3,622
3,632
3,641
3,650
3,660

63,205
63,305
63,405
63,505
63,605

63,304
63,404
63,504
63,604
63,704

3,462
3,471
3,480
3,490
3,499

3,190
3,199
3,208
3,218
3,227

2,918
2,927
2,936
2,946
2,955

2,646
2,655
2,664
2,674
2,683

68,705
68,805
68,905
69,005
69,105

68,804
68,904
69,004
69,104
69,204

3,973
3,983
3,992
4,001
4,011

3,701
3,711
3,720
3,729
3,739

3,429
3,439
3,448
3,457
3,467

3,157
3,167
3,176
3,185
3,195

74,205
74,305
74,405
74,505
74,605

74,304
74,404
74,504
74,604
74,704

4,485
4,494
4,503
4,513
4,522

4,213
4,222
4,231
4,241
4,250

3,941
3,950
3,959
3,969
3,978

3,669
3,678
3,687
3,697
3,706

63,705
63,805
63,905
64,005
64,105

63,804
63,904
64,004
64,104
64,204

3,508
3,518
3,527
3,536
3,546

3,236
3,246
3,255
3,264
3,274

2,964
2,974
2,983
2,992
3,002

2,692
2,702
2,711
2,720
2,730

69,205
69,305
69,405
69,505
69,605

69,304
69,404
69,504
69,604
69,704

4,020
4,029
4,038
4,048
4,057

3,748
3,757
3,766
3,776
3,785

3,476
3,485
3,494
3,504
3,513

3,204
3,213
3,222
3,232
3,241

74,705
74,805
74,905
75,005
75,105

74,804
74,904
75,004
75,104
75,204

4,531
4,541
4,550
4,559
4,569

4,259
4,269
4,278
4,287
4,297

3,987
3,997
4,006
4,015
4,025

3,715
3,725
3,734
3,743
3,753

64,205
64,305
64,405
64,505
64,605

64,304
64,404
64,504
64,604
64,704

3,555
3,564
3,573
3,583
3,592

3,283
3,292
3,301
3,311
3,320

3,011
3,020
3,029
3,039
3,048

2,739
2,748
2,757
2,767
2,776

69,705
69,805
69,905
70,005
70,105

69,804
69,904
70,004
70,104
70,204

4,066
4,076
4,085
4,094
4,104

3,794
3,804
3,813
3,822
3,832

3,522
3,532
3,541
3,550
3,560

3,250
3,260
3,269
3,278
3,288

75,205
75,305
75,405
75,505
75,605

75,304
75,404
75,504
75,604
75,704

4,578
4,587
4,596
4,606
4,615

4,306
4,315
4,324
4,334
4,343

4,034
4,043
4,052
4,062
4,071

3,762
3,771
3,780
3,790
3,799

64,705
64,805
64,905
65,005
65,105

64,804
64,904
65,004
65,104
65,204

3,601
3,611
3,620
3,629
3,639

3,329
3,339
3,348
3,357
3,367

3,057
3,067
3,076
3,085
3,095

2,785
2,795
2,804
2,813
2,823

70,205
70,305
70,405
70,505
70,605

70,304
70,404
70,504
70,604
70,704

4,113
4,122
4,131
4,141
4,150

3,841
3,850
3,859
3,869
3,878

3,569
3,578
3,587
3,597
3,606

3,297
3,306
3,315
3,325
3,334

75,705
75,805
75,905
76,005
76,105

75,804
75,904
76,004
76,104
76,204

4,624
4,634
4,643
4,652
4,662

4,352
4,362
4,371
4,380
4,390

4,080
4,090
4,099
4,108
4,118

3,808
3,818
3,827
3,836
3,846

65,205
65,305
65,405
65,505
65,605

65,304
65,404
65,504
65,604
65,704

3,648
3,657
3,666
3,676
3,685

3,376
3,385
3,394
3,404
3,413

3,104
3,113
3,122
3,132
3,141

2,832
2,841
2,850
2,860
2,869

70,705
70,805
70,905
71,005
71,105

70,804
70,904
71,004
71,104
71,204

4,159
4,169
4,178
4,187
4,197

3,887
3,897
3,906
3,915
3,925

3,615
3,625
3,634
3,643
3,653

3,343
3,353
3,362
3,371
3,381

76,205
76,305
76,405
76,505
76,605

76,304
76,404
76,504
76,604
76,704

4,671
4,680
4,689
4,699
4,708

4,399
4,408
4,417
4,427
4,436

4,127
4,136
4,145
4,155
4,164

3,855
3,864
3,873
3,883
3,892

Page 18 Form 540 2EZ Tax Booklet 2005

Single

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

76,705
76,805
76,905
77,005
77,105

76,804
76,904
77,004
77,104
77,204

4,717
4,727
4,736
4,745
4,755

4,445
4,455
4,464
4,473
4,483

4,173
4,183
4,192
4,201
4,211

3,901
3,911
3,920
3,929
3,939

82,205
82,305
82,405
82,505
82,605

82,304
82,404
82,504
82,604
82,704

5,229
5,238
5,247
5,257
5,266

4,957
4,966
4,975
4,985
4,994

4,685
4,694
4,703
4,713
4,722

4,413
4,422
4,431
4,441
4,450

87,705
87,805
87,905
88,005
88,105

87,804
87,904
88,004
88,104
88,204

5,740
5,750
5,759
5,768
5,778

5,468
5,478
5,487
5,496
5,506

5,196
5,206
5,215
5,224
5,234

4,924
4,934
4,943
4,952
4,962

77,205
77,305
77,405
77,505
77,605

77,304
77,404
77,504
77,604
77,704

4,764
4,773
4,782
4,792
4,801

4,492
4,501
4,510
4,520
4,529

4,220
4,229
4,238
4,248
4,257

3,948
3,957
3,966
3,976
3,985

82,705
82,805
82,905
83,005
83,105

82,804
82,904
83,004
83,104
83,204

5,275
5,285
5,294
5,303
5,313

5,003
5,013
5,022
5,031
5,041

4,731
4,741
4,750
4,759
4,769

4,459
4,469
4,478
4,487
4,497

88,205
88,305
88,405
88,505
88,605

88,304
88,404
88,504
88,604
88,704

5,787
5,796
5,805
5,815
5,824

5,515
5,524
5,533
5,543
5,552

5,243
5,252
5,261
5,271
5,280

4,971
4,980
4,989
4,999
5,008

77,705
77,805
77,905
78,005
78,105

77,804
77,904
78,004
78,104
78,204

4,810
4,820
4,829
4,838
4,848

4,538
4,548
4,557
4,566
4,576

4,266
4,276
4,285
4,294
4,304

3,994
4,004
4,013
4,022
4,032

83,205
83,305
83,405
83,505
83,605

83,304
83,404
83,504
83,604
83,704

5,322
5,331
5,340
5,350
5,359

5,050
5,059
5,068
5,078
5,087

4,778
4,787
4,796
4,806
4,815

4,506
4,515
4,524
4,534
4,543

88,705
88,805
88,905
89,005
89,105

88,804
88,904
89,004
89,104
89,204

5,833
5,843
5,852
5,861
5,871

5,561
5,571
5,580
5,589
5,599

5,289
5,299
5,308
5,317
5,327

5,017
5,027
5,036
5,045
5,055

78,205
78,305
78,405
78,505
78,605

78,304
78,404
78,504
78,604
78,704

4,857
4,866
4,875
4,885
4,894

4,585
4,594
4,603
4,613
4,622

4,313
4,322
4,331
4,341
4,350

4,041
4,050
4,059
4,069
4,078

83,705
83,805
83,905
84,005
84,105

83,804
83,904
84,004
84,104
84,204

5,368
5,378
5,387
5,396
5,406

5,096
5,106
5,115
5,124
5,134

4,824
4,834
4,843
4,852
4,862

4,552
4,562
4,571
4,580
4,590

89,205
89,305
89,405
89,505
89,605

89,304
89,404
89,504
89,604
89,704

5,880
5,889
5,898
5,908
5,917

5,608
5,617
5,626
5,636
5,645

5,336
5,345
5,354
5,364
5,373

5,064
5,073
5,082
5,092
5,101

78,705
78,805
78,905
79,005
79,105

78,804
78,904
79,004
79,104
79,204

4,903
4,913
4,922
4,931
4,941

4,631
4,641
4,650
4,659
4,669

4,359
4,369
4,378
4,387
4,397

4,087
4,097
4,106
4,115
4,125

84,205
84,305
84,405
84,505
84,605

84,304
84,404
84,504
84,604
84,704

5,415
5,424
5,433
5,443
5,452

5,143
5,152
5,161
5,171
5,180

4,871
4,880
4,889
4,899
4,908

4,599
4,608
4,617
4,627
4,636

89,705
89,805
89,905
90,005
90,105

89,804
89,904
90,004
90,104
90,204

5,926
5,936
5,945
5,954
5,964

5,654
5,664
5,673
5,682
5,692

5,382
5,392
5,401
5,410
5,420

5,110
5,120
5,129
5,138
5,148

79,205
79,305
79,405
79,505
79,605

79,304
79,404
79,504
79,604
79,704

4,950
4,959
4,968
4,978
4,987

4,678
4,687
4,696
4,706
4,715

4,406
4,415
4,424
4,434
4,443

4,134
4,143
4,152
4,162
4,171

84,705
84,805
84,905
85,005
85,105

84,804
84,904
85,004
85,104
85,204

5,461
5,471
5,480
5,489
5,499

5,189
5,199
5,208
5,217
5,227

4,917
4,927
4,936
4,945
4,955

4,645
4,655
4,664
4,673
4,683

90,205
90,305
90,405
90,505
90,605

90,304
90,404
90,504
90,604
90,704

5,973
5,982
5,991
6,001
6,010

5,701
5,710
5,719
5,729
5,738

5,429
5,438
5,447
5,457
5,466

5,157
5,166
5,175
5,185
5,194

79,705
79,805
79,905
80,005
80,105

79,804
79,904
80,004
80,104
80,204

4,996
5,006
5,015
5,024
5,034

4,724
4,734
4,743
4,752
4,762

4,452
4,462
4,471
4,480
4,490

4,180
4,190
4,199
4,208
4,218

85,205
85,305
85,405
85,505
85,605

85,304
85,404
85,504
85,604
85,704

5,508
5,517
5,526
5,536
5,545

5,236
5,245
5,254
5,264
5,273

4,964
4,973
4,982
4,992
5,001

4,692
4,701
4,710
4,720
4,729

90,705
90,805
90,905
91,005
91,105

90,804
90,904
91,004
91,104
91,204

6,019
6,029
6,038
6,047
6,057

5,747
5,757
5,766
5,775
5,785

5,475
5,485
5,494
5,503
5,513

5,203
5,213
5,222
5,231
5,241

80,205
80,305
80,405
80,505
80,605

80,304
80,404
80,504
80,604
80,704

5,043
5,052
5,061
5,071
5,080

4,771
4,780
4,789
4,799
4,808

4,499
4,508
4,517
4,527
4,536

4,227
4,236
4,245
4,255
4,264

85,705
85,805
85,905
86,005
86,105

85,804
85,904
86,004
86,104
86,204

5,554
5,564
5,573
5,582
5,592

5,282
5,292
5,301
5,310
5,320

5,010
5,020
5,029
5,038
5,048

4,738
4,748
4,757
4,766
4,776

91,205
91,305
91,405
91,505
91,605

91,304
91,404
91,504
91,604
91,704

6,066
6,075
6,084
6,094
6,103

5,794
5,803
5,812
5,822
5,831

5,522
5,531
5,540
5,550
5,559

5,250
5,259
5,268
5,278
5,287

80,705
80,805
80,905
81,005
81,105

80,804
80,904
81,004
81,104
81,204

5,089
5,099
5,108
5,117
5,127

4,817
4,827
4,836
4,845
4,855

4,545
4,555
4,564
4,573
4,583

4,273
4,283
4,292
4,301
4,311

86,205
86,305
86,405
86,505
86,605

86,304
86,404
86,504
86,604
86,704

5,601
5,610
5,619
5,629
5,638

5,329
5,338
5,347
5,357
5,366

5,057
5,066
5,075
5,085
5,094

4,785
4,794
4,803
4,813
4,822

91,705
91,805
91,905
92,005
92,105

91,804
91,904
92,004
92,104
92,204

6,112
6,122
6,131
6,140
6,150

5,840
5,850
5,859
5,868
5,878

5,568
5,578
5,587
5,596
5,606

5,296
5,306
5,315
5,324
5,334

81,205
81,305
81,405
81,505
81,605

81,304
81,404
81,504
81,604
81,704

5,136
5,145
5,154
5,164
5,173

4,864
4,873
4,882
4,892
4,901

4,592
4,601
4,610
4,620
4,629

4,320
4,329
4,338
4,348
4,357

86,705
86,805
86,905
87,005
87,105

86,804
86,904
87,004
87,104
87,204

5,647
5,657
5,666
5,675
5,685

5,375
5,385
5,394
5,403
5,413

5,103
5,113
5,122
5,131
5,141

4,831
4,841
4,850
4,859
4,869

92,205
92,305
92,405
92,505
92,605

92,304
92,404
92,504
92,604
92,704

6,159
6,168
6,177
6,187
6,196

5,887
5,896
5,905
5,915
5,924

5,615
5,624
5,633
5,643
5,652

5,343
5,352
5,361
5,371
5,380

81,705
81,805
81,905
82,005
82,105

81,804
81,904
82,004
82,104
82,204

5,182
5,192
5,201
5,210
5,220

4,910
4,920
4,929
4,938
4,948

4,638
4,648
4,657
4,666
4,676

4,366
4,376
4,385
4,394
4,404

87,205
87,305
87,405
87,505
87,605

87,304
87,404
87,504
87,604
87,704

5,694
5,703
5,712
5,722
5,731

5,422
5,431
5,440
5,450
5,459

5,150
5,159
5,168
5,178
5,187

4,878
4,887
4,896
4,906
4,915

92,705
92,805
92,905
93,005
93,105

92,804
92,904
93,004
93,104
93,204

6,205
6,215
6,224
6,233
6,243

5,933
5,943
5,952
5,961
5,971

5,661
5,671
5,680
5,689
5,699

5,389
5,399
5,408
5,417
5,427

Form 540 2EZ Tax Booklet 2005

Page 19

Single

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,254 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

OVER $100,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
21,559
21,659
21,759
21,859

21,558
21,658
21,758
21,858
21,958

0
2
4
6
8

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,959
27,059
27,159
27,259
27,359

27,058
27,158
27,258
27,358
27,458

110
112
114
116
118

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

32,459
32,559
32,659
32,759
32,859

32,558
32,658
32,758
32,858
32,958

220
222
224
226
228

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,959
22,059
22,159
22,259
22,359

22,058
22,158
22,258
22,358
22,458

10
12
14
16
18

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,459
27,559
27,659
27,759
27,859

27,558
27,658
27,758
27,858
27,958

120
122
124
126
128

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

32,959
33,059
33,159
33,259
33,359

33,058
33,158
33,258
33,358
33,458

230
232
234
236
238

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,459
22,559
22,659
22,759
22,859

22,558
22,658
22,758
22,858
22,958

20
22
24
26
28

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,959
28,059
28,159
28,259
28,359

28,058
28,158
28,258
28,358
28,458

130
132
134
136
138

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

33,459
33,559
33,659
33,759
33,859

33,558
33,658
33,758
33,858
33,958

240
242
244
246
248

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,959
23,059
23,159
23,259
23,359

23,058
23,158
23,258
23,358
23,458

30
32
34
36
38

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,459
28,559
28,659
28,759
28,859

28,558
28,658
28,758
28,858
28,958

140
142
144
146
148

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

33,959
34,059
34,159
34,259
34,359

34,058
34,158
34,258
34,358
34,458

250
252
254
256
258

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,459
23,559
23,659
23,759
23,859

23,558
23,658
23,758
23,858
23,958

40
42
44
46
48

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,959
29,059
29,159
29,259
29,359

29,058
29,158
29,258
29,358
29,458

150
152
154
156
158

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

34,459
34,559
34,659
34,759
34,859

34,558
34,658
34,758
34,858
34,958

260
262
264
266
268

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,959
24,059
24,159
24,259
24,359

24,058
24,158
24,258
24,358
24,458

50
52
54
56
58

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,459
29,559
29,659
29,759
29,859

29,558
29,658
29,758
29,858
29,958

160
162
164
166
168

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

34,959
35,059
35,159
35,259
35,359

35,058
35,158
35,258
35,358
35,458

270
272
274
276
278

0
0
2
4
6

0
0
0
0
0

0
0
0
0
0

24,459
24,559
24,659
24,759
24,859

24,558
24,658
24,758
24,858
24,958

60
62
64
66
68

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,959
30,059
30,159
30,259
30,359

30,058
30,158
30,258
30,358
30,458

170
172
174
176
178

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

35,459
35,559
35,659
35,759
35,859

35,558
35,658
35,758
35,858
35,958

280
282
284
286
288

8
10
12
14
16

0
0
0
0
0

0
0
0
0
0

24,959
25,059
25,159
25,259
25,359

25,058
25,158
25,258
25,358
25,458

70
72
74
76
78

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,459
30,559
30,659
30,759
30,859

30,558
30,658
30,758
30,858
30,958

180
182
184
186
188

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

35,959
36,059
36,159
36,259
36,359

36,058
36,158
36,258
36,358
36,458

290
292
294
296
298

18
20
22
24
26

0
0
0
0
0

0
0
0
0
0

25,459
25,559
25,659
25,759
25,859

25,558
25,658
25,758
25,858
25,958

80
82
84
86
88

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,959
31,059
31,159
31,259
31,359

31,058
31,158
31,258
31,358
31,458

190
192
194
196
198

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

36,459
36,559
36,659
36,759
36,859

36,558
36,658
36,758
36,858
36,958

300
304
308
312
316

28
32
36
40
44

0
0
0
0
0

0
0
0
0
0

25,959
26,059
26,159
26,259
26,359

26,058
26,158
26,258
26,358
26,458

90
92
94
96
98

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

31,459
31,559
31,659
31,759
31,859

31,558
31,658
31,758
31,858
31,958

200
202
204
206
208

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

36,959
37,059
37,159
37,259
37,359

37,058
37,158
37,258
37,358
37,458

320
324
328
332
336

48
52
56
60
64

0
0
0
0
0

0
0
0
0
0

26,459
26,559
26,659
26,759
26,859

26,558
26,658
26,758
26,858
26,958

100
102
104
106
108

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

31,959
32,059
32,159
32,259
32,359

32,058
32,158
32,258
32,358
32,458

210
212
214
216
218

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

37,459
37,559
37,659
37,759
37,859

37,558
37,658
37,758
37,858
37,958

340
344
348
352
356

68
72
76
80
84

0
0
0
0
0

0
0
0
0
0

Form 540 2EZ Tax Booklet 2005

Page 21

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

(continued on page 33)

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

37,959
38,059
38,159
38,259
38,359

38,058
38,158
38,258
38,358
38,458

360
364
368
372
376

88
92
96
100
104

0
0
0
0
0

0
0
0
0
0

43,459
43,559
43,659
43,759
43,859

43,558
43,658
43,758
43,858
43,958

580
584
588
592
596

308
312
316
320
324

36
40
44
48
52

0
0
0
0
0

48,959
49,059
49,159
49,259
49,359

49,058
49,158
49,258
49,358
49,458

800
804
808
812
816

528
532
536
540
544

256
260
264
268
272

0
0
0
0
0

38,459
38,559
38,659
38,759
38,859

38,558
38,658
38,758
38,858
38,958

380
384
388
392
396

108
112
116
120
124

0
0
0
0
0

0
0
0
0
0

43,959
44,059
44,159
44,259
44,359

44,058
44,158
44,258
44,358
44,458

600
604
608
612
616

328
332
336
340
344

56
60
64
68
72

0
0
0
0
0

49,459
49,559
49,659
49,759
49,859

49,558
49,658
49,758
49,858
49,958

820
824
828
832
836

548
552
556
560
564

276
280
284
288
292

4
8
12
16
20

38,959
39,059
39,159
39,259
39,359

39,058
39,158
39,258
39,358
39,458

400
404
408
412
416

128
132
136
140
144

0
0
0
0
0

0
0
0
0
0

44,459
44,559
44,659
44,759
44,859

44,558
44,658
44,758
44,858
44,958

620
624
628
632
636

348
352
356
360
364

76
80
84
88
92

0
0
0
0
0

49,959
50,059
50,159
50,259
50,359

50,058
50,158
50,258
50,358
50,458

840
844
848
852
856

568
572
576
580
584

296
300
304
308
312

24
28
32
36
40

39,459
39,559
39,659
39,759
39,859

39,558
39,658
39,758
39,858
39,958

420
424
428
432
436

148
152
156
160
164

0
0
0
0
0

0
0
0
0
0

44,959
45,059
45,159
45,259
45,359

45,058
45,158
45,258
45,358
45,458

640
644
648
652
656

368
372
376
380
384

96
100
104
108
112

0
0
0
0
0

50,459
50,559
50,659
50,759
50,859

50,558
50,658
50,758
50,858
50,958

860
864
868
872
876

588
592
596
600
604

316
320
324
328
332

44
48
52
56
60

39,959
40,059
40,159
40,259
40,359

40,058
40,158
40,258
40,358
40,458

440
444
448
452
456

168
172
176
180
184

0
0
0
0
0

0
0
0
0
0

45,459
45,559
45,659
45,759
45,859

45,558
45,658
45,758
45,858
45,958

660
664
668
672
676

388
392
396
400
404

116
120
124
128
132

0
0
0
0
0

50,959
51,059
51,159
51,259
51,359

51,058
51,158
51,258
51,358
51,458

880
884
888
892
896

608
612
616
620
624

336
340
344
348
352

64
68
72
76
80

40,459
40,559
40,659
40,759
40,859

40,558
40,658
40,758
40,858
40,958

460
464
468
472
476

188
192
196
200
204

0
0
0
0
0

0
0
0
0
0

45,959
46,059
46,159
46,259
46,359

46,058
46,158
46,258
46,358
46,458

680
684
688
692
696

408
412
416
420
424

136
140
144
148
152

0
0
0
0
0

51,459
51,559
51,659
51,759
51,859

51,558
51,658
51,758
51,858
51,958

900
904
908
912
916

628
632
636
640
644

356
360
364
368
372

84
88
92
96
100

40,959
41,059
41,159
41,259
41,359

41,058
41,158
41,258
41,358
41,458

480
484
488
492
496

208
212
216
220
224

0
0
0
0
0

0
0
0
0
0

46,459
46,559
46,659
46,759
46,859

46,558
46,658
46,758
46,858
46,958

700
704
708
712
716

428
432
436
440
444

156
160
164
168
172

0
0
0
0
0

51,959
52,059
52,159
52,259
52,359

52,058
52,158
52,258
52,358
52,458

920
924
928
932
936

648
652
656
660
664

376
380
384
388
392

104
108
112
116
120

41,459
41,559
41,659
41,759
41,859

41,558
41,658
41,758
41,858
41,958

500
504
508
512
516

228
232
236
240
244

0
0
0
0
0

0
0
0
0
0

46,959
47,059
47,159
47,259
47,359

47,058
47,158
47,258
47,358
47,458

720
724
728
732
736

448
452
456
460
464

176
180
184
188
192

0
0
0
0
0

52,459
52,559
52,659
52,759
52,859

52,558
52,658
52,758
52,858
52,958

940
944
948
952
956

668
672
676
680
684

396
400
404
408
412

124
128
132
136
140

41,959
42,059
42,159
42,259
42,359

42,058
42,158
42,258
42,358
42,458

520
524
528
532
536

248
252
256
260
264

0
0
0
0
0

0
0
0
0
0

47,459
47,559
47,659
47,759
47,859

47,558
47,658
47,758
47,858
47,958

740
744
748
752
756

468
472
476
480
484

196
200
204
208
212

0
0
0
0
0

52,959
53,059
53,159
53,259
53,359

53,058
53,158
53,258
53,358
53,458

960
964
968
972
976

688
692
696
700
704

416
420
424
428
432

144
148
152
156
160

42,459
42,559
42,659
42,759
42,859

42,558
42,658
42,758
42,858
42,958

540
544
548
552
556

268
272
276
280
284

0
0
4
8
12

0
0
0
0
0

47,959
48,059
48,159
48,259
48,359

48,058
48,158
48,258
48,358
48,458

760
764
768
772
776

488
492
496
500
504

216
220
224
228
232

0
0
0
0
0

53,459
53,559
53,659
53,759
53,859

53,558
53,658
53,758
53,858
53,958

980
984
988
993
999

708
712
716
721
727

436
440
444
449
455

164
168
172
177
183

42,959
43,059
43,159
43,259
43,359

43,058
43,158
43,258
43,358
43,458

560
564
568
572
576

288
292
296
300
304

16
20
24
28
32

0
0
0
0
0

48,459
48,559
48,659
48,759
48,859

48,558
48,658
48,758
48,858
48,958

780
784
788
792
796

508
512
516
520
524

236
240
244
248
252

0
0
0
0
0

53,959
54,059
54,159
54,259
54,359

54,058
54,158
54,258
54,358
54,458

1,005
1,011
1,017
1,023
1,029

733
739
745
751
757

461
467
473
479
485

189
195
201
207
213

Page 22 Form 540 2EZ Tax Booklet 2005

Instructions for Form FTB 3519
Automatic Extension for Individuals
General Information
Use form FTB 3519 only if:
• You cannot file your 2005 return* by April 17, 2006; and
• You owe tax for 2005.
Use the worksheet below to determine if you owe tax.
• If you do not owe tax, you do not need to file this form. Do not complete or
mail this voucher. But, you must file your return by October 16, 2006.
• If you owe tax, choose one of the following payment options. Be sure to pay
by April 17, 2006, to avoid penalties and interest. See Penalties and Interest
for more information.
Web Pay: To make a payment online or to schedule a future payment (up
to one year in advance), visit our Website at www.ftb.ca.gov. Do not mail
the voucher to us.
Check or Money Order: Complete the payment voucher below and mail it with
your check or money order to the Franchise Tax Board (FTB).
Note: All checks or money orders must be payable in US dollars and drawn
against a US financial institution.
Credit Card: Use your Discover/NOVUS, MasterCard, American Express, or
Visa card to pay your tax. Call (800) 272-9829 or visit the Website
www.officialpayments.com. Use the jurisdiction code 1555. Official
Payments Corp. charges a convenience fee for using this service. Do not mail
the voucher to us.
Installment Agreement: Can’t pay the full amount you owe? Visit our
Website at www.ftb.ca.gov or get FTB 3567, Installment Agreement
Request Booklet.

Name and Address. Be sure to fill in your complete name(s), address, and
social security number(s) on the voucher. If you lease a private mailbox
(PMB) from a private business rather than a PO box from the United States
Postal Service, include the box number in the field labeled “PMB no.” in the
address area.

Penalties and Interest
If you fail to pay your total tax liability by April 17, 2006, a late-payment penalty
plus interest will be added to your tax due. If, after April 17, 2006, you find that
your estimate of tax due was too low, you should pay the additional tax as soon
as possible to avoid further accumulation of penalties and interest. Pay your
additional tax with another form FTB 3519 voucher. If you do not file your tax
return by October 16, 2006, you will be assessed a late-filing penalty plus
interest from the original due date of the return.

Taxpayers Residing or Traveling Outside the USA
If you are living or traveling outside the USA on April 17, 2006, the deadline to
file your return and pay the tax is June 15, 2006. Interest will accrue from the
original due date (April 17, 2006) until the date of payment. If you need
additional time to file your tax return, you will be allowed an automatic six-month
extension without filing a written request. To qualify for the extension, you must
file your tax return by December 15, 2006. To avoid any late-payment penalties,
you must pay 100% of your tax liability by June 15, 2006. When filing your tax
return, be sure to attach a statement to the front indicating that you were
“outside the USA on April 17, 2006.”

*

When you do file your 2005 return, you can e-file. Visit our Website at www.ftb.ca.gov.
Otherwise, you must use Form 540A, Form 540, or Long Form 540NR. Note: If you use
form FTB 3519, you may not file Form 540 2EZ or Short Form 540NR.

If you filed your 2004 tax return under a different last name, write the last name only from the 2004 tax return.
Taxpayer
Spouse

Filing Status. Fill in the circle for your filing status. See instructions, page 6.
1
Single
2
Married filing jointly (even if only one spouse had income)
4
Head of household. STOP! See instructions, page 6.
5
Qualifying widow(er) with dependent child. Year spouse died ______ .
6 If another person can claim you (or your spouse, if married) as a dependent on his or her tax return,
even if he or she chooses not to, you must see the instructions page 6. . . . . . . . . . . . . . . . . . . . . . . . . . 6

16 Using the 2EZ Table for your filing status, enter the tax for the amount on line 15 . . 16
Caution: If you filled in the circle on line 6, STOP. See instructions, page 7,
Dependent Tax Worksheet.
17 Senior Exemption: See instructions on page 7. If you are 65 and entered 1 in the
box on line 7, enter $87. If you entered 2 in the box on line 7, enter $174 . . . . 17

26 REFUND or NO AMOUNT DUE. Subtract line 24 and line 25 from line 22. If line 22
is less than line 24 and line 25, enter the difference on line 27.
See instructions, page 11. Mail to:
FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002. . . . . 26
27 AMOUNT YOU OWE. Add line 23, line 24, and line 25.
See instructions, page 11. Mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . 27
Pay online – Go to our Website at www.ftb.ca.gov
Get Your Refund Faster with Direct Deposit
Do not attach a voided check or a deposit slip. See instructions, page 11.
Fill in the boxes to have your refund directly deposited. Routing number . . .
Account Type:

Checking

Savings

,

. 00

,

. 00

,

. 00

Account number . . . . . . . . . . . . .
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this return is true, correct, and
complete.
3
Sign Here
It is unlawful to
forge a spouse’s
signature.
Joint return?
See instructions,
page 12.

Your signature

Spouse’s signature (if filing jointly, both must sign)

Daytime phone number (optional)

)

(
X

X

Date

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm’s name (or yours if self-employed)

Side 2 Form 540 2EZ

C1

2005

Firm’s address

2EZ05203

Paid Preparer’s SSN/PTIN

FEIN

Print and Reset Form

Reset Form

For Privacy Act Notice, get form FTB 1131.

FORM

California Resident Income Tax Return 2005

Place
label here
or print
___________

Name
and
Address

Your first name

Initial Last name

If joint return, spouse’s first name

Initial Last name

Prior
Name
Filing Status
Fill in only one.

Exemptions

Dependent
Exemptions

Enclose, but do
not staple, any
payment.

AC

PMB no.

Apt. no.

A
State

City, town, or post office

-

ZIP Code

Spouse’s SSN or ITIN

-

-

-

R

IMPORTANT:

-

RP

Your SSN or ITIN
is required.

If you filed your 2004 tax return under a different last name, write the last name only from the 2004 tax return.
Taxpayer
Spouse

Filing Status. Fill in the circle for your filing status. See instructions, page 6.
1
Single
2
Married filing jointly (even if only one spouse had income)
4
Head of household. STOP! See instructions, page 6.
5
Qualifying widow(er) with dependent child. Year spouse died ______ .
6 If another person can claim you (or your spouse, if married) as a dependent on his or her tax return,
even if he or she chooses not to, you must see the instructions page 6. . . . . . . . . . . . . . . . . . . . . . . . . . 6

16 Using the 2EZ Table for your filing status, enter the tax for the amount on line 15 . . 16
Caution: If you filled in the circle on line 6, STOP. See instructions, page 7,
Dependent Tax Worksheet.
17 Senior Exemption: See instructions on page 7. If you are 65 and entered 1 in the
box on line 7, enter $87. If you entered 2 in the box on line 7, enter $174 . . . . 17

26 REFUND or NO AMOUNT DUE. Subtract line 24 and line 25 from line 22. If line 22
is less than line 24 and line 25, enter the difference on line 27.
See instructions, page 11. Mail to:
FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002. . . . . 26
27 AMOUNT YOU OWE. Add line 23, line 24, and line 25.
See instructions, page 11. Mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . 27
Pay online – Go to our Website at www.ftb.ca.gov
Get Your Refund Faster with Direct Deposit
Do not attach a voided check or a deposit slip. See instructions, page 11.
Fill in the boxes to have your refund directly deposited. Routing number . . .
Account Type:

Checking

Savings

,

. 00

,

. 00

,

. 00

Account number . . . . . . . . . . . . .
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this return is true, correct, and
complete.
3
Sign Here
It is unlawful to
forge a spouse’s
signature.
Joint return?
See instructions,
page 12.

Your signature

Spouse’s signature (if filing jointly, both must sign)

Daytime phone number (optional)

)

(
X

X

Date

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm’s name (or yours if self-employed)

Attach your Form(s) W-2 to the front of your income tax return, or complete CA Sch W-2. Use this schedule to transfer information from your
Form(s) W-2. If you need more space, complete a separate CA Sch W-2. If you complete a CA Sch W-2, do not submit your Form(s) W-2. Keep
them for your records. The amounts from your Form(s) W-2 should be transferred to the appropriate boxes on this schedule. If Form(s) W-2
contain data from multiple states, you cannot use this form. The shaded areas need to be completed to ensure excess SDI claims.

A. Total state wages from your Form(s) W-2 for taxpayer (Add box 16 from all Form(s) W-2 for taxpayer) . . . . . $__________________
For nonresidents or part-year residents, enter your total California wages from all your Form(s) W-2 for taxpayer (Add box 16 from all Form(s) W-2 for taxpayer).

B. Total state wages from your Form(s) W-2 for spouse (Add box 16 from all Form(s) W-2 for spouse) . . . . . . . $__________________
For nonresidents or part-year residents, enter your total California wages from all your Form(s) W-2 for spouse (Add box 16 from all Form(s) W-2 for spouse).

C. Total California Wages from all Form(s) W-2 (Add line A and line B, and enter on line C.) . . . . . . . . . . . . . $__________________
D. Transfer the amount on line C to Form 540 2EZ, line 9; Form 540A, line 12a; Form 540, Form 540NR (Short or Long), line 12;
or Form 540X, line 1a, Column B.

Attach your Form(s) W-2 to the front of your income tax return, or complete CA Sch W-2. Use this schedule to transfer information from your
Form(s) W-2. If you need more space, complete a separate CA Sch W-2. If you complete a CA Sch W-2, do not submit your Form(s) W-2. Keep
them for your records. The amounts from your Form(s) W-2 should be transferred to the appropriate boxes on this schedule. If Form(s) W-2
contain data from multiple states, you cannot use this form. The shaded areas need to be completed to ensure excess SDI claims.

A. Total state wages from your Form(s) W-2 for taxpayer (Add box 16 from all Form(s) W-2 for taxpayer) . . . . . $__________________
For nonresidents or part-year residents, enter your total California wages from all your Form(s) W-2 for taxpayer (Add box 16 from all Form(s) W-2 for taxpayer).

B. Total state wages from your Form(s) W-2 for spouse (Add box 16 from all Form(s) W-2 for spouse) . . . . . . . $__________________
For nonresidents or part-year residents, enter your total California wages from all your Form(s) W-2 for spouse (Add box 16 from all Form(s) W-2 for spouse).

C. Total California Wages from all Form(s) W-2 (Add line A and line B, and enter on line C.) . . . . . . . . . . . . . $__________________
D. Transfer the amount on line C to Form 540 2EZ, line 9; Form 540A, line 12a; Form 540, Form 540NR (Short or Long), line 12;
or Form 540X, line 1a, Column B.

W205103

Schedule W-2 (NEW 2005) Side 1

THIS PAGE INTENTIONALLY LEFT BLANK

visit our Website:
www.ftb.ca.gov

Page 32

Form 540 2EZ Tax Booklet 2005

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

54,459
54,559
54,659
54,759
54,859

54,558
54,658
54,758
54,858
54,958

1,035
1,041
1,047
1,053
1,059

763
769
775
781
787

491
497
503
509
515

219
225
231
237
243

59,959
60,059
60,159
60,259
60,359

60,058
60,158
60,258
60,358
60,458

1,365
1,371
1,377
1,383
1,389

1,093
1,099
1,105
1,111
1,117

821
827
833
839
845

549
555
561
567
573

65,459
65,559
65,659
65,759
65,859

65,558
65,658
65,758
65,858
65,958

1,695
1,701
1,707
1,713
1,719

1,423
1,429
1,435
1,441
1,447

1,151
1,157
1,163
1,169
1,175

879
885
891
897
903

54,959
55,059
55,159
55,259
55,359

55,058
55,158
55,258
55,358
55,458

1,065
1,071
1,077
1,083
1,089

793
799
805
811
817

521
527
533
539
545

249
255
261
267
273

60,459
60,559
60,659
60,759
60,859

60,558
60,658
60,758
60,858
60,958

1,395
1,401
1,407
1,413
1,419

1,123
1,129
1,135
1,141
1,147

851
857
863
869
875

579
585
591
597
603

65,959
66,059
66,159
66,259
66,359

66,058
66,158
66,258
66,358
66,458

1,725
1,731
1,737
1,743
1,749

1,453
1,459
1,465
1,471
1,477

1,181
1,187
1,193
1,199
1,205

909
915
921
927
933

55,459
55,559
55,659
55,759
55,859

55,558
55,658
55,758
55,858
55,958

1,095
1,101
1,107
1,113
1,119

823
829
835
841
847

551
557
563
569
575

279
285
291
297
303

60,959
61,059
61,159
61,259
61,359

61,058
61,158
61,258
61,358
61,458

1,425
1,431
1,437
1,443
1,449

1,153
1,159
1,165
1,171
1,177

881
887
893
899
905

609
615
621
627
633

66,459
66,559
66,659
66,759
66,859

66,558
66,658
66,758
66,858
66,958

1,755
1,761
1,767
1,773
1,779

1,483
1,489
1,495
1,501
1,507

1,211
1,217
1,223
1,229
1,235

939
945
951
957
963

55,959
56,059
56,159
56,259
56,359

56,058
56,158
56,258
56,358
56,458

1,125
1,131
1,137
1,143
1,149

853
859
865
871
877

581
587
593
599
605

309
315
321
327
333

61,459
61,559
61,659
61,759
61,859

61,558
61,658
61,758
61,858
61,958

1,455
1,461
1,467
1,473
1,479

1,183
1,189
1,195
1,201
1,207

911
917
923
929
935

639
645
651
657
663

66,959
67,059
67,159
67,259
67,359

67,058
67,158
67,258
67,358
67,458

1,785
1,791
1,797
1,803
1,809

1,513
1,519
1,525
1,531
1,537

1,241
1,247
1,253
1,259
1,265

969
975
981
987
993

56,459
56,559
56,659
56,759
56,859

56,558
56,658
56,758
56,858
56,958

1,155
1,161
1,167
1,173
1,179

883
889
895
901
907

611
617
623
629
635

339
345
351
357
363

61,959
62,059
62,159
62,259
62,359

62,058
62,158
62,258
62,358
62,458

1,485
1,491
1,497
1,503
1,509

1,213
1,219
1,225
1,231
1,237

941
947
953
959
965

669
675
681
687
693

67,459
67,559
67,659
67,759
67,859

67,558
67,658
67,758
67,858
67,958

1,815
1,821
1,827
1,833
1,839

1,543
1,549
1,555
1,561
1,567

1,271
1,277
1,283
1,289
1,295

999
1,005
1,011
1,017
1,023

56,959
57,059
57,159
57,259
57,359

57,058
57,158
57,258
57,358
57,458

1,185
1,191
1,197
1,203
1,209

913
919
925
931
937

641
647
653
659
665

369
375
381
387
393

62,459
62,559
62,659
62,759
62,859

62,558
62,658
62,758
62,858
62,958

1,515
1,521
1,527
1,533
1,539

1,243
1,249
1,255
1,261
1,267

971
977
983
989
995

699
705
711
717
723

67,959
68,059
68,159
68,259
68,359

68,058
68,158
68,258
68,358
68,458

1,845
1,851
1,857
1,863
1,869

1,573
1,579
1,585
1,591
1,597

1,301
1,307
1,313
1,319
1,325

1,029
1,035
1,041
1,047
1,053

57,459
57,559
57,659
57,759
57,859

57,558
57,658
57,758
57,858
57,958

1,215
1,221
1,227
1,233
1,239

943
949
955
961
967

671
677
683
689
695

399
405
411
417
423

62,959
63,059
63,159
63,259
63,359

63,058
63,158
63,258
63,358
63,458

1,545
1,551
1,557
1,563
1,569

1,273
1,279
1,285
1,291
1,297

1,001
1,007
1,013
1,019
1,025

729
735
741
747
753

68,459
68,559
68,659
68,759
68,859

68,558
68,658
68,758
68,858
68,958

1,875
1,881
1,887
1,893
1,899

1,603
1,609
1,615
1,621
1,627

1,331
1,337
1,343
1,349
1,355

1,059
1,065
1,071
1,077
1,083

57,959
58,059
58,159
58,259
58,359

58,058
58,158
58,258
58,358
58,458

1,245
1,251
1,257
1,263
1,269

973
979
985
991
997

701
707
713
719
725

429
435
441
447
453

63,459
63,559
63,659
63,759
63,859

63,558
63,658
63,758
63,858
63,958

1,575
1,581
1,587
1,593
1,599

1,303
1,309
1,315
1,321
1,327

1,031
1,037
1,043
1,049
1,055

759
765
771
777
783

68,959
69,059
69,159
69,259
69,359

69,058
69,158
69,258
69,358
69,458

1,905
1,911
1,917
1,923
1,929

1,633
1,639
1,645
1,651
1,657

1,361
1,367
1,373
1,379
1,385

1,089
1,095
1,101
1,107
1,113

58,459
58,559
58,659
58,759
58,859

58,558
58,658
58,758
58,858
58,958

1,275
1,281
1,287
1,293
1,299

1,003
1,009
1,015
1,021
1,027

731
737
743
749
755

459
465
471
477
483

63,959
64,059
64,159
64,259
64,359

64,058
64,158
64,258
64,358
64,458

1,605
1,611
1,617
1,623
1,629

1,333
1,339
1,345
1,351
1,357

1,061
1,067
1,073
1,079
1,085

789
795
801
807
813

69,459
69,559
69,659
69,759
69,859

69,558
69,658
69,758
69,858
69,958

1,935
1,941
1,947
1,953
1,959

1,663
1,669
1,675
1,681
1,687

1,391
1,397
1,403
1,409
1,415

1,119
1,125
1,131
1,137
1,143

58,959
59,059
59,159
59,259
59,359

59,058
59,158
59,258
59,358
59,458

1,305
1,311
1,317
1,323
1,329

1,033
1,039
1,045
1,051
1,057

761
767
773
779
785

489
495
501
507
513

64,459
64,559
64,659
64,759
64,859

64,558
64,658
64,758
64,858
64,958

1,635
1,641
1,647
1,653
1,659

1,363
1,369
1,375
1,381
1,387

1,091
1,097
1,103
1,109
1,115

819
825
831
837
843

69,959
70,059
70,159
70,259
70,359

70,058
70,158
70,258
70,358
70,458

1,965
1,971
1,977
1,983
1,989

1,693
1,699
1,705
1,711
1,717

1,421
1,427
1,433
1,439
1,445

1,149
1,155
1,161
1,167
1,173

59,459
59,559
59,659
59,759
59,859

59,558
59,658
59,758
59,858
59,958

1,335
1,341
1,347
1,353
1,359

1,063
1,069
1,075
1,081
1,087

791
797
803
809
815

519
525
531
537
543

64,959
65,059
65,159
65,259
65,359

65,058
65,158
65,258
65,358
65,458

1,665
1,671
1,677
1,683
1,689

1,393
1,399
1,405
1,411
1,417

1,121
1,127
1,133
1,139
1,145

849
855
861
867
873

70,459
70,559
70,659
70,759
70,859

70,558
70,658
70,758
70,858
70,958

1,995
2,001
2,007
2,013
2,019

1,723
1,729
1,735
1,741
1,747

1,451
1,457
1,463
1,469
1,475

1,179
1,185
1,191
1,197
1,203

Form 540 2EZ Tax Booklet 2005

Page 33

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

70,959
71,059
71,159
71,259
71,359

71,058
71,158
71,258
71,358
71,458

2,025
2,031
2,037
2,043
2,049

1,753
1,759
1,765
1,771
1,777

1,481
1,487
1,493
1,499
1,505

1,209
1,215
1,221
1,227
1,233

76,459
76,559
76,659
76,759
76,859

76,558
76,658
76,758
76,858
76,958

2,442
2,450
2,458
2,466
2,474

2,170
2,178
2,186
2,194
2,202

1,898
1,906
1,914
1,922
1,930

1,626
1,634
1,642
1,650
1,658

81,959
82,059
82,159
82,259
82,359

82,058
82,158
82,258
82,358
82,458

2,882
2,890
2,898
2,906
2,914

2,610
2,618
2,626
2,634
2,642

2,338
2,346
2,354
2,362
2,370

2,066
2,074
2,082
2,090
2,098

71,459
71,559
71,659
71,759
71,859

71,558
71,658
71,758
71,858
71,958

2,055
2,061
2,067
2,073
2,079

1,783
1,789
1,795
1,801
1,807

1,511
1,517
1,523
1,529
1,535

1,239
1,245
1,251
1,257
1,263

76,959
77,059
77,159
77,259
77,359

77,058
77,158
77,258
77,358
77,458

2,482
2,490
2,498
2,506
2,514

2,210
2,218
2,226
2,234
2,242

1,938
1,946
1,954
1,962
1,970

1,666
1,674
1,682
1,690
1,698

82,459
82,559
82,659
82,759
82,859

82,558
82,658
82,758
82,858
82,958

2,922
2,930
2,938
2,946
2,954

2,650
2,658
2,666
2,674
2,682

2,378
2,386
2,394
2,402
2,410

2,106
2,114
2,122
2,130
2,138

71,959
72,059
72,159
72,259
72,359

72,058
72,158
72,258
72,358
72,458

2,085
2,091
2,098
2,106
2,114

1,813
1,819
1,826
1,834
1,842

1,541
1,547
1,554
1,562
1,570

1,269
1,275
1,282
1,290
1,298

77,459
77,559
77,659
77,759
77,859

77,558
77,658
77,758
77,858
77,958

2,522
2,530
2,538
2,546
2,554

2,250
2,258
2,266
2,274
2,282

1,978
1,986
1,994
2,002
2,010

1,706
1,714
1,722
1,730
1,738

82,959
83,059
83,159
83,259
83,359

83,058
83,158
83,258
83,358
83,458

2,962
2,970
2,978
2,986
2,994

2,690
2,698
2,706
2,714
2,722

2,418
2,426
2,434
2,442
2,450

2,146
2,154
2,162
2,170
2,178

72,459
72,559
72,659
72,759
72,859

72,558
72,658
72,758
72,858
72,958

2,122
2,130
2,138
2,146
2,154

1,850
1,858
1,866
1,874
1,882

1,578
1,586
1,594
1,602
1,610

1,306
1,314
1,322
1,330
1,338

77,959
78,059
78,159
78,259
78,359

78,058
78,158
78,258
78,358
78,458

2,562
2,570
2,578
2,586
2,594

2,290
2,298
2,306
2,314
2,322

2,018
2,026
2,034
2,042
2,050

1,746
1,754
1,762
1,770
1,778

83,459
83,559
83,659
83,759
83,859

83,558
83,658
83,758
83,858
83,958

3,002
3,010
3,018
3,026
3,034

2,730
2,738
2,746
2,754
2,762

2,458
2,466
2,474
2,482
2,490

2,186
2,194
2,202
2,210
2,218

72,959
73,059
73,159
73,259
73,359

73,058
73,158
73,258
73,358
73,458

2,162
2,170
2,178
2,186
2,194

1,890
1,898
1,906
1,914
1,922

1,618
1,626
1,634
1,642
1,650

1,346
1,354
1,362
1,370
1,378

78,459
78,559
78,659
78,759
78,859

78,558
78,658
78,758
78,858
78,958

2,602
2,610
2,618
2,626
2,634

2,330
2,338
2,346
2,354
2,362

2,058
2,066
2,074
2,082
2,090

1,786
1,794
1,802
1,810
1,818

83,959
84,059
84,159
84,259
84,359

84,058
84,158
84,258
84,358
84,458

3,042
3,050
3,058
3,066
3,074

2,770
2,778
2,786
2,794
2,802

2,498
2,506
2,514
2,522
2,530

2,226
2,234
2,242
2,250
2,258

73,459
73,559
73,659
73,759
73,859

73,558
73,658
73,758
73,858
73,958

2,202
2,210
2,218
2,226
2,234

1,930
1,938
1,946
1,954
1,962

1,658
1,666
1,674
1,682
1,690

1,386
1,394
1,402
1,410
1,418

78,959
79,059
79,159
79,259
79,359

79,058
79,158
79,258
79,358
79,458

2,642
2,650
2,658
2,666
2,674

2,370
2,378
2,386
2,394
2,402

2,098
2,106
2,114
2,122
2,130

1,826
1,834
1,842
1,850
1,858

84,459
84,559
84,659
84,759
84,859

84,558
84,658
84,758
84,858
84,958

3,082
3,090
3,098
3,106
3,114

2,810
2,818
2,826
2,834
2,842

2,538
2,546
2,554
2,562
2,570

2,266
2,274
2,282
2,290
2,298

73,959
74,059
74,159
74,259
74,359

74,058
74,158
74,258
74,358
74,458

2,242
2,250
2,258
2,266
2,274

1,970
1,978
1,986
1,994
2,002

1,698
1,706
1,714
1,722
1,730

1,426
1,434
1,442
1,450
1,458

79,459
79,559
79,659
79,759
79,859

79,558
79,658
79,758
79,858
79,958

2,682
2,690
2,698
2,706
2,714

2,410
2,418
2,426
2,434
2,442

2,138
2,146
2,154
2,162
2,170

1,866
1,874
1,882
1,890
1,898

84,959
85,059
85,159
85,259
85,359

85,058
85,158
85,258
85,358
85,458

3,122
3,130
3,138
3,146
3,154

2,850
2,858
2,866
2,874
2,882

2,578
2,586
2,594
2,602
2,610

2,306
2,314
2,322
2,330
2,338

74,459
74,559
74,659
74,759
74,859

74,558
74,658
74,758
74,858
74,958

2,282
2,290
2,298
2,306
2,314

2,010
2,018
2,026
2,034
2,042

1,738
1,746
1,754
1,762
1,770

1,466
1,474
1,482
1,490
1,498

79,959
80,059
80,159
80,259
80,359

80,058
80,158
80,258
80,358
80,458

2,722
2,730
2,738
2,746
2,754

2,450
2,458
2,466
2,474
2,482

2,178
2,186
2,194
2,202
2,210

1,906
1,914
1,922
1,930
1,938

85,459
85,559
85,659
85,759
85,859

85,558
85,658
85,758
85,858
85,958

3,162
3,170
3,178
3,186
3,194

2,890
2,898
2,906
2,914
2,922

2,618
2,626
2,634
2,642
2,650

2,346
2,354
2,362
2,370
2,378

74,959
75,059
75,159
75,259
75,359

75,058
75,158
75,258
75,358
75,458

2,322
2,330
2,338
2,346
2,354

2,050
2,058
2,066
2,074
2,082

1,778
1,786
1,794
1,802
1,810

1,506
1,514
1,522
1,530
1,538

80,459
80,559
80,659
80,759
80,859

80,558
80,658
80,758
80,858
80,958

2,762
2,770
2,778
2,786
2,794

2,490
2,498
2,506
2,514
2,522

2,218
2,226
2,234
2,242
2,250

1,946
1,954
1,962
1,970
1,978

85,959
86,059
86,159
86,259
86,359

86,058
86,158
86,258
86,358
86,458

3,202
3,210
3,218
3,226
3,234

2,930
2,938
2,946
2,954
2,962

2,658
2,666
2,674
2,682
2,690

2,386
2,394
2,402
2,410
2,418

75,459
75,559
75,659
75,759
75,859

75,558
75,658
75,758
75,858
75,958

2,362
2,370
2,378
2,386
2,394

2,090
2,098
2,106
2,114
2,122

1,818
1,826
1,834
1,842
1,850

1,546
1,554
1,562
1,570
1,578

80,959
81,059
81,159
81,259
81,359

81,058
81,158
81,258
81,358
81,458

2,802
2,810
2,818
2,826
2,834

2,530
2,538
2,546
2,554
2,562

2,258
2,266
2,274
2,282
2,290

1,986
1,994
2,002
2,010
2,018

86,459
86,559
86,659
86,759
86,859

86,558
86,658
86,758
86,858
86,958

3,242
3,250
3,258
3,266
3,274

2,970
2,978
2,986
2,994
3,002

2,698
2,706
2,714
2,722
2,730

2,426
2,434
2,442
2,450
2,458

75,959
76,059
76,159
76,259
76,359

76,058
76,158
76,258
76,358
76,458

2,402
2,410
2,418
2,426
2,434

2,130
2,138
2,146
2,154
2,162

1,858
1,866
1,874
1,882
1,890

1,586
1,594
1,602
1,610
1,618

81,459
81,559
81,659
81,759
81,859

81,558
81,658
81,758
81,858
81,958

2,842
2,850
2,858
2,866
2,874

2,570
2,578
2,586
2,594
2,602

2,298
2,306
2,314
2,322
2,330

2,026
2,034
2,042
2,050
2,058

86,959
87,059
87,159
87,259
87,359

87,058
87,158
87,258
87,358
87,458

3,282
3,290
3,298
3,306
3,314

3,010
3,018
3,026
3,034
3,042

2,738
2,746
2,754
2,762
2,770

2,466
2,474
2,482
2,490
2,498

Page 34 Form 540 2EZ Tax Booklet 2005

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

87,459
87,559
87,659
87,759
87,859

87,558
87,658
87,758
87,858
87,958

3,322
3,330
3,338
3,346
3,354

3,050
3,058
3,066
3,074
3,082

2,778
2,786
2,794
2,802
2,810

2,506
2,514
2,522
2,530
2,538

92,959
93,059
93,159
93,259
93,359

93,058
93,158
93,258
93,358
93,458

3,808
3,817
3,827
3,836
3,845

3,536
3,545
3,555
3,564
3,573

3,264
3,273
3,283
3,292
3,301

2,992
3,001
3,011
3,020
3,029

98,459
98,559
98,659
98,759
98,859

98,558
98,658
98,758
98,858
98,958

4,320
4,329
4,338
4,348
4,357

4,048
4,057
4,066
4,076
4,085

3,776
3,785
3,794
3,804
3,813

3,504
3,513
3,522
3,532
3,541

87,959
88,059
88,159
88,259
88,359

88,058
88,158
88,258
88,358
88,458

3,362
3,370
3,378
3,386
3,394

3,090
3,098
3,106
3,114
3,122

2,818
2,826
2,834
2,842
2,850

2,546
2,554
2,562
2,570
2,578

93,459
93,559
93,659
93,759
93,859

93,558
93,658
93,758
93,858
93,958

3,855
3,864
3,873
3,883
3,892

3,583
3,592
3,601
3,611
3,620

3,311
3,320
3,329
3,339
3,348

3,039
3,048
3,057
3,067
3,076

98,959
99,059
99,159
99,259
99,359

99,058
99,158
99,258
99,358
99,458

4,366
4,375
4,385
4,394
4,403

4,094
4,103
4,113
4,122
4,131

3,822
3,831
3,841
3,850
3,859

3,550
3,559
3,569
3,578
3,587

88,459
88,559
88,659
88,759
88,859

88,558
88,658
88,758
88,858
88,958

3,402
3,410
3,418
3,426
3,434

3,130
3,138
3,146
3,154
3,162

2,858
2,866
2,874
2,882
2,890

2,586
2,594
2,602
2,610
2,618

93,959
94,059
94,159
94,259
94,359

94,058
94,158
94,258
94,358
94,458

3,901
3,910
3,920
3,929
3,938

3,629
3,638
3,648
3,657
3,666

3,357
3,366
3,376
3,385
3,394

3,085
3,094
3,104
3,113
3,122

99,459
99,559
99,659
99,759
99,859

99,558
99,658
99,758
99,858
99,958

4,413
4,422
4,431
4,441
4,450

4,141
4,150
4,159
4,169
4,178

3,869
3,878
3,887
3,897
3,906

3,597
3,606
3,615
3,625
3,634

88,959
89,059
89,159
89,259
89,359

89,058
89,158
89,258
89,358
89,458

3,442
3,450
3,458
3,466
3,474

3,170
3,178
3,186
3,194
3,202

2,898
2,906
2,914
2,922
2,930

2,626
2,634
2,642
2,650
2,658

94,459
94,559
94,659
94,759
94,859

94,558
94,658
94,758
94,858
94,958

3,948
3,957
3,966
3,976
3,985

3,676
3,685
3,694
3,704
3,713

3,404
3,413
3,422
3,432
3,441

3,132
3,141
3,150
3,160
3,169

99,959
100,059
100,159
100,259
100,359

100,058
100,158
100,258
100,358
100,458

4,459
4,468
4,478
4,487
4,496

4,187
4,196
4,206
4,215
4,224

3,915
3,924
3,934
3,943
3,952

3,643
3,652
3,662
3,671
3,680

89,459
89,559
89,659
89,759
89,859

89,558
89,658
89,758
89,858
89,958

3,483
3,492
3,501
3,511
3,520

3,211
3,220
3,229
3,239
3,248

2,939
2,948
2,957
2,967
2,976

2,667
2,676
2,685
2,695
2,704

94,959
95,059
95,159
95,259
95,359

95,058
95,158
95,258
95,358
95,458

3,994
4,003
4,013
4,022
4,031

3,722
3,731
3,741
3,750
3,759

3,450
3,459
3,469
3,478
3,487

3,178
3,187
3,197
3,206
3,215

100,459
100,559
100,659
100,759
100,859

100,558
100,658
100,758
100,858
100,958

4,506
4,515
4,524
4,534
4,543

4,234
4,243
4,252
4,262
4,271

3,962
3,971
3,980
3,990
3,999

3,690
3,699
3,708
3,718
3,727

89,959
90,059
90,159
90,259
90,359

90,058
90,158
90,258
90,358
90,458

3,529
3,538
3,548
3,557
3,566

3,257
3,266
3,276
3,285
3,294

2,985
2,994
3,004
3,013
3,022

2,713
2,722
2,732
2,741
2,750

95,459
95,559
95,659
95,759
95,859

95,558
95,658
95,758
95,858
95,958

4,041
4,050
4,059
4,069
4,078

3,769
3,778
3,787
3,797
3,806

3,497
3,506
3,515
3,525
3,534

3,225
3,234
3,243
3,253
3,262

100,959
101,059
101,159
101,259
101,359

101,058
101,158
101,258
101,358
101,458

4,552
4,561
4,571
4,580
4,589

4,280
4,289
4,299
4,308
4,317

4,008
4,017
4,027
4,036
4,045

3,736
3,745
3,755
3,764
3,773

90,459
90,559
90,659
90,759
90,859

90,558
90,658
90,758
90,858
90,958

3,576
3,585
3,594
3,604
3,613

3,304
3,313
3,322
3,332
3,341

3,032
3,041
3,050
3,060
3,069

2,760
2,769
2,778
2,788
2,797

95,959
96,059
96,159
96,259
96,359

96,058
96,158
96,258
96,358
96,458

4,087
4,096
4,106
4,115
4,124

3,815
3,824
3,834
3,843
3,852

3,543
3,552
3,562
3,571
3,580

3,271
3,280
3,290
3,299
3,308

101,459
101,559
101,659
101,759
101,859

101,558
101,658
101,758
101,858
101,958

4,599
4,608
4,617
4,627
4,636

4,327
4,336
4,345
4,355
4,364

4,055
4,064
4,073
4,083
4,092

3,783
3,792
3,801
3,811
3,820

90,959
91,059
91,159
91,259
91,359

91,058
91,158
91,258
91,358
91,458

3,622
3,631
3,641
3,650
3,659

3,350
3,359
3,369
3,378
3,387

3,078
3,087
3,097
3,106
3,115

2,806
2,815
2,825
2,834
2,843

96,459
96,559
96,659
96,759
96,859

96,558
96,658
96,758
96,858
96,958

4,134
4,143
4,152
4,162
4,171

3,862
3,871
3,880
3,890
3,899

3,590
3,599
3,608
3,618
3,627

3,318
3,327
3,336
3,346
3,355

101,959
102,059
102,159
102,259
102,359

102,058
102,158
102,258
102,358
102,458

4,645
4,654
4,664
4,673
4,682

4,373
4,382
4,392
4,401
4,410

4,101
4,110
4,120
4,129
4,138

3,829
3,838
3,848
3,857
3,866

91,459
91,559
91,659
91,759
91,859

91,558
91,658
91,758
91,858
91,958

3,669
3,678
3,687
3,697
3,706

3,397
3,406
3,415
3,425
3,434

3,125
3,134
3,143
3,153
3,162

2,853
2,862
2,871
2,881
2,890

96,959
97,059
97,159
97,259
97,359

97,058
97,158
97,258
97,358
97,458

4,180
4,189
4,199
4,208
4,217

3,908
3,917
3,927
3,936
3,945

3,636
3,645
3,655
3,664
3,673

3,364
3,373
3,383
3,392
3,401

102,459
102,559
102,659
102,759
102,859

102,558
102,658
102,758
102,858
102,958

4,692
4,701
4,710
4,720
4,729

4,420
4,429
4,438
4,448
4,457

4,148
4,157
4,166
4,176
4,185

3,876
3,885
3,894
3,904
3,913

91,959
92,059
92,159
92,259
92,359

92,058
92,158
92,258
92,358
92,458

3,715
3,724
3,734
3,743
3,752

3,443
3,452
3,462
3,471
3,480

3,171
3,180
3,190
3,199
3,208

2,899
2,908
2,918
2,927
2,936

97,459
97,559
97,659
97,759
97,859

97,558
97,658
97,758
97,858
97,958

4,227
4,236
4,245
4,255
4,264

3,955
3,964
3,973
3,983
3,992

3,683
3,692
3,701
3,711
3,720

3,411
3,420
3,429
3,439
3,448

102,959
103,059
103,159
103,259
103,359

103,058
103,158
103,258
103,358
103,458

4,738
4,747
4,757
4,766
4,775

4,466
4,475
4,485
4,494
4,503

4,194
4,203
4,213
4,222
4,231

3,922
3,931
3,941
3,950
3,959

92,459
92,559
92,659
92,759
92,859

92,558
92,658
92,758
92,858
92,958

3,762
3,771
3,780
3,790
3,799

3,490
3,499
3,508
3,518
3,527

3,218
3,227
3,236
3,246
3,255

2,946
2,955
2,964
2,974
2,983

97,959
98,059
98,159
98,259
98,359

98,058
98,158
98,258
98,358
98,458

4,273
4,282
4,292
4,301
4,310

4,001
4,010
4,020
4,029
4,038

3,729
3,738
3,748
3,757
3,766

3,457
3,466
3,476
3,485
3,494

103,459
103,559
103,659
103,759
103,859

103,558
103,658
103,758
103,858
103,958

4,785
4,794
4,803
4,813
4,822

4,513
4,522
4,531
4,541
4,550

4,241
4,250
4,259
4,269
4,278

3,969
3,978
3,987
3,997
4,006

Form 540 2EZ Tax Booklet 2005

Page 35

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

103,959
104,059
104,159
104,259
104,359

104,058
104,158
104,258
104,358
104,458

4,831
4,840
4,850
4,859
4,868

4,559
4,568
4,578
4,587
4,596

4,287
4,296
4,306
4,315
4,324

4,015
4,024
4,034
4,043
4,052

109,459
109,559
109,659
109,759
109,859

109,558
109,658
109,758
109,858
109,958

5,343
5,352
5,361
5,371
5,380

5,071
5,080
5,089
5,099
5,108

4,799
4,808
4,817
4,827
4,836

4,527
4,536
4,545
4,555
4,564

114,959
115,059
115,159
115,259
115,359

115,058
115,158
115,258
115,358
115,458

5,854
5,863
5,873
5,882
5,891

5,582
5,591
5,601
5,610
5,619

5,310
5,319
5,329
5,338
5,347

5,038
5,047
5,057
5,066
5,075

104,459
104,559
104,659
104,759
104,859

104,558
104,658
104,758
104,858
104,958

4,878
4,887
4,896
4,906
4,915

4,606
4,615
4,624
4,634
4,643

4,334
4,343
4,352
4,362
4,371

4,062
4,071
4,080
4,090
4,099

109,959
110,059
110,159
110,259
110,359

110,058
110,158
110,258
110,358
110,458

5,389
5,398
5,408
5,417
5,426

5,117
5,126
5,136
5,145
5,154

4,845
4,854
4,864
4,873
4,882

4,573
4,582
4,592
4,601
4,610

115,459
115,559
115,659
115,759
115,859

115,558
115,658
115,758
115,858
115,958

5,901
5,910
5,919
5,929
5,938

5,629
5,638
5,647
5,657
5,666

5,357
5,366
5,375
5,385
5,394

5,085
5,094
5,103
5,113
5,122

104,959
105,059
105,159
105,259
105,359

105,058
105,158
105,258
105,358
105,458

4,924
4,933
4,943
4,952
4,961

4,652
4,661
4,671
4,680
4,689

4,380
4,389
4,399
4,408
4,417

4,108
4,117
4,127
4,136
4,145

110,459
110,559
110,659
110,759
110,859

110,558
110,658
110,758
110,858
110,958

5,436
5,445
5,454
5,464
5,473

5,164
5,173
5,182
5,192
5,201

4,892
4,901
4,910
4,920
4,929

4,620
4,629
4,638
4,648
4,657

115,959
116,059
116,159
116,259
116,359

116,058
116,158
116,258
116,358
116,458

5,947
5,956
5,966
5,975
5,984

5,675
5,684
5,694
5,703
5,712

5,403
5,412
5,422
5,431
5,440

5,131
5,140
5,150
5,159
5,168

105,459
105,559
105,659
105,759
105,859

105,558
105,658
105,758
105,858
105,958

4,971
4,980
4,989
4,999
5,008

4,699
4,708
4,717
4,727
4,736

4,427
4,436
4,445
4,455
4,464

4,155
4,164
4,173
4,183
4,192

110,959
111,059
111,159
111,259
111,359

111,058
111,158
111,258
111,358
111,458

5,482
5,491
5,501
5,510
5,519

5,210
5,219
5,229
5,238
5,247

4,938
4,947
4,957
4,966
4,975

4,666
4,675
4,685
4,694
4,703

116,459
116,559
116,659
116,759
116,859

116,558
116,658
116,758
116,858
116,958

5,994
6,003
6,012
6,022
6,031

5,722
5,731
5,740
5,750
5,759

5,450
5,459
5,468
5,478
5,487

5,178
5,187
5,196
5,206
5,215

105,959
106,059
106,159
106,259
106,359

106,058
106,158
106,258
106,358
106,458

5,017
5,026
5,036
5,045
5,054

4,745
4,754
4,764
4,773
4,782

4,473
4,482
4,492
4,501
4,510

4,201
4,210
4,220
4,229
4,238

111,459
111,559
111,659
111,759
111,859

111,558
111,658
111,758
111,858
111,958

5,529
5,538
5,547
5,557
5,566

5,257
5,266
5,275
5,285
5,294

4,985
4,994
5,003
5,013
5,022

4,713
4,722
4,731
4,741
4,750

116,959
117,059
117,159
117,259
117,359

117,058
117,158
117,258
117,358
117,458

6,040
6,049
6,059
6,068
6,077

5,768
5,777
5,787
5,796
5,805

5,496
5,505
5,515
5,524
5,533

5,224
5,233
5,243
5,252
5,261

106,459
106,559
106,659
106,759
106,859

106,558
106,658
106,758
106,858
106,958

5,064
5,073
5,082
5,092
5,101

4,792
4,801
4,810
4,820
4,829

4,520
4,529
4,538
4,548
4,557

4,248
4,257
4,266
4,276
4,285

111,959
112,059
112,159
112,259
112,359

112,058
112,158
112,258
112,358
112,458

5,575
5,584
5,594
5,603
5,612

5,303
5,312
5,322
5,331
5,340

5,031
5,040
5,050
5,059
5,068

4,759
4,768
4,778
4,787
4,796

117,459
117,559
117,659
117,759
117,859

117,558
117,658
117,758
117,858
117,958

6,087
6,096
6,105
6,115
6,124

5,815
5,824
5,833
5,843
5,852

5,543
5,552
5,561
5,571
5,580

5,271
5,280
5,289
5,299
5,308

106,959
107,059
107,159
107,259
107,359

107,058
107,158
107,258
107,358
107,458

5,110
5,119
5,129
5,138
5,147

4,838
4,847
4,857
4,866
4,875

4,566
4,575
4,585
4,594
4,603

4,294
4,303
4,313
4,322
4,331

112,459
112,559
112,659
112,759
112,859

112,558
112,658
112,758
112,858
112,958

5,622
5,631
5,640
5,650
5,659

5,350
5,359
5,368
5,378
5,387

5,078
5,087
5,096
5,106
5,115

4,806
4,815
4,824
4,834
4,843

117,959
118,059
118,159
118,259
118,359

118,058
118,158
118,258
118,358
118,458

6,133
6,142
6,152
6,161
6,170

5,861
5,870
5,880
5,889
5,898

5,589
5,598
5,608
5,617
5,626

5,317
5,326
5,336
5,345
5,354

107,459
107,559
107,659
107,759
107,859

107,558
107,658
107,758
107,858
107,958

5,157
5,166
5,175
5,185
5,194

4,885
4,894
4,903
4,913
4,922

4,613
4,622
4,631
4,641
4,650

4,341
4,350
4,359
4,369
4,378

112,959
113,059
113,159
113,259
113,359

113,058
113,158
113,258
113,358
113,458

5,668
5,677
5,687
5,696
5,705

5,396
5,405
5,415
5,424
5,433

5,124
5,133
5,143
5,152
5,161

4,852
4,861
4,871
4,880
4,889

118,459
118,559
118,659
118,759
118,859

118,558
118,658
118,758
118,858
118,958

6,180
6,189
6,198
6,208
6,217

5,908
5,917
5,926
5,936
5,945

5,636
5,645
5,654
5,664
5,673

5,364
5,373
5,382
5,392
5,401

107,959
108,059
108,159
108,259
108,359

108,058
108,158
108,258
108,358
108,458

5,203
5,212
5,222
5,231
5,240

4,931
4,940
4,950
4,959
4,968

4,659
4,668
4,678
4,687
4,696

4,387
4,396
4,406
4,415
4,424

113,459
113,559
113,659
113,759
113,859

113,558
113,658
113,758
113,858
113,958

5,715
5,724
5,733
5,743
5,752

5,443
5,452
5,461
5,471
5,480

5,171
5,180
5,189
5,199
5,208

4,899
4,908
4,917
4,927
4,936

118,959
119,059
119,159
119,259
119,359

119,058
119,158
119,258
119,358
119,458

6,226
6,235
6,245
6,254
6,263

5,954
5,963
5,973
5,982
5,991

5,682
5,691
5,701
5,710
5,719

5,410
5,419
5,429
5,438
5,447

108,459
108,559
108,659
108,759
108,859

108,558
108,658
108,758
108,858
108,958

5,250
5,259
5,268
5,278
5,287

4,978
4,987
4,996
5,006
5,015

4,706
4,715
4,724
4,734
4,743

4,434
4,443
4,452
4,462
4,471

113,959
114,059
114,159
114,259
114,359

114,058
114,158
114,258
114,358
114,458

5,761
5,770
5,780
5,789
5,798

5,489
5,498
5,508
5,517
5,526

5,217
5,226
5,236
5,245
5,254

4,945
4,954
4,964
4,973
4,982

119,459
119,559
119,659
119,759
119,859

119,558
119,658
119,758
119,858
119,958

6,273
6,282
6,291
6,301
6,310

6,001
6,010
6,019
6,029
6,038

5,729
5,738
5,747
5,757
5,766

5,457
5,466
5,475
5,485
5,494

108,959
109,059
109,159
109,259
109,359

109,058
109,158
109,258
109,358
109,458

5,296
5,305
5,315
5,324
5,333

5,024
5,033
5,043
5,052
5,061

4,752
4,761
4,771
4,780
4,789

4,480
4,489
4,499
4,508
4,517

114,459
114,559
114,659
114,759
114,859

114,558
114,658
114,758
114,858
114,958

5,808
5,817
5,826
5,836
5,845

5,536
5,545
5,554
5,564
5,573

5,264
5,273
5,282
5,292
5,301

4,992
5,001
5,010
5,020
5,029

119,959
120,059
120,159
120,259
120,359

120,058
120,158
120,258
120,358
120,458

6,319
6,328
6,338
6,347
6,356

6,047
6,056
6,066
6,075
6,084

5,775
5,784
5,794
5,803
5,812

5,503
5,512
5,522
5,531
5,540

Page 36 Form 540 2EZ Tax Booklet 2005

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

120,459
120,559
120,659
120,759
120,859

120,558
120,658
120,758
120,858
120,958

6,366
6,375
6,384
6,394
6,403

6,094
6,103
6,112
6,122
6,131

5,822
5,831
5,840
5,850
5,859

5,550
5,559
5,568
5,578
5,587

125,959
126,059
126,159
126,259
126,359

126,058
126,158
126,258
126,358
126,458

6,877
6,886
6,896
6,905
6,914

6,605
6,614
6,624
6,633
6,642

6,333
6,342
6,352
6,361
6,370

6,061
6,070
6,080
6,089
6,098

131,459
131,559
131,659
131,759
131,859

131,558
131,658
131,758
131,858
131,958

7,389
7,398
7,407
7,417
7,426

7,117
7,126
7,135
7,145
7,154

6,845
6,854
6,863
6,873
6,882

6,573
6,582
6,591
6,601
6,610

120,959
121,059
121,159
121,259
121,359

121,058
121,158
121,258
121,358
121,458

6,412
6,421
6,431
6,440
6,449

6,140
6,149
6,159
6,168
6,177

5,868
5,877
5,887
5,896
5,905

5,596
5,605
5,615
5,624
5,633

126,459
126,559
126,659
126,759
126,859

126,558
126,658
126,758
126,858
126,958

6,924
6,933
6,942
6,952
6,961

6,652
6,661
6,670
6,680
6,689

6,380
6,389
6,398
6,408
6,417

6,108
6,117
6,126
6,136
6,145

131,959
132,059
132,159
132,259
132,359

132,058
132,158
132,258
132,358
132,458

7,435
7,444
7,454
7,463
7,472

7,163
7,172
7,182
7,191
7,200

6,891
6,900
6,910
6,919
6,928

6,619
6,628
6,638
6,647
6,656

121,459
121,559
121,659
121,759
121,859

121,558
121,658
121,758
121,858
121,958

6,459
6,468
6,477
6,487
6,496

6,187
6,196
6,205
6,215
6,224

5,915
5,924
5,933
5,943
5,952

5,643
5,652
5,661
5,671
5,680

126,959
127,059
127,159
127,259
127,359

127,058
127,158
127,258
127,358
127,458

6,970
6,979
6,989
6,998
7,007

6,698
6,707
6,717
6,726
6,735

6,426
6,435
6,445
6,454
6,463

6,154
6,163
6,173
6,182
6,191

132,459
132,559
132,659
132,759
132,859

132,558
132,658
132,758
132,858
132,958

7,482
7,491
7,500
7,510
7,519

7,210
7,219
7,228
7,238
7,247

6,938
6,947
6,956
6,966
6,975

6,666
6,675
6,684
6,694
6,703

121,959
122,059
122,159
122,259
122,359

122,058
122,158
122,258
122,358
122,458

6,505
6,514
6,524
6,533
6,542

6,233
6,242
6,252
6,261
6,270

5,961
5,970
5,980
5,989
5,998

5,689
5,698
5,708
5,717
5,726

127,459
127,559
127,659
127,759
127,859

127,558
127,658
127,758
127,858
127,958

7,017
7,026
7,035
7,045
7,054

6,745
6,754
6,763
6,773
6,782

6,473
6,482
6,491
6,501
6,510

6,201
6,210
6,219
6,229
6,238

132,959
133,059
133,159
133,259
133,359

133,058
133,158
133,258
133,358
133,458

7,528
7,537
7,547
7,556
7,565

7,256
7,265
7,275
7,284
7,293

6,984
6,993
7,003
7,012
7,021

6,712
6,721
6,731
6,740
6,749

122,459
122,559
122,659
122,759
122,859

122,558
122,658
122,758
122,858
122,958

6,552
6,561
6,570
6,580
6,589

6,280
6,289
6,298
6,308
6,317

6,008
6,017
6,026
6,036
6,045

5,736
5,745
5,754
5,764
5,773

127,959
128,059
128,159
128,259
128,359

128,058
128,158
128,258
128,358
128,458

7,063
7,072
7,082
7,091
7,100

6,791
6,800
6,810
6,819
6,828

6,519
6,528
6,538
6,547
6,556

6,247
6,256
6,266
6,275
6,284

133,459
133,559
133,659
133,759
133,859

133,558
133,658
133,758
133,858
133,958

7,575
7,584
7,593
7,603
7,612

7,303
7,312
7,321
7,331
7,340

7,031
7,040
7,049
7,059
7,068

6,759
6,768
6,777
6,787
6,796

122,959
123,059
123,159
123,259
123,359

123,058
123,158
123,258
123,358
123,458

6,598
6,607
6,617
6,626
6,635

6,326
6,335
6,345
6,354
6,363

6,054
6,063
6,073
6,082
6,091

5,782
5,791
5,801
5,810
5,819

128,459
128,559
128,659
128,759
128,859

128,558
128,658
128,758
128,858
128,958

7,110
7,119
7,128
7,138
7,147

6,838
6,847
6,856
6,866
6,875

6,566
6,575
6,584
6,594
6,603

6,294
6,303
6,312
6,322
6,331

133,959
134,059
134,159
134,259
134,359

134,058
134,158
134,258
134,358
134,458

7,621
7,630
7,640
7,649
7,658

7,349
7,358
7,368
7,377
7,386

7,077
7,086
7,096
7,105
7,114

6,805
6,814
6,824
6,833
6,842

123,459
123,559
123,659
123,759
123,859

123,558
123,658
123,758
123,858
123,958

6,645
6,654
6,663
6,673
6,682

6,373
6,382
6,391
6,401
6,410

6,101
6,110
6,119
6,129
6,138

5,829
5,838
5,847
5,857
5,866

128,959
129,059
129,159
129,259
129,359

129,058
129,158
129,258
129,358
129,458

7,156
7,165
7,175
7,184
7,193

6,884
6,893
6,903
6,912
6,921

6,612
6,621
6,631
6,640
6,649

6,340
6,349
6,359
6,368
6,377

134,459
134,559
134,659
134,759
134,859

134,558
134,658
134,758
134,858
134,958

7,668
7,677
7,686
7,696
7,705

7,396
7,405
7,414
7,424
7,433

7,124
7,133
7,142
7,152
7,161

6,852
6,861
6,870
6,880
6,889

123,959
124,059
124,159
124,259
124,359

124,058
124,158
124,258
124,358
124,458

6,691
6,700
6,710
6,719
6,728

6,419
6,428
6,438
6,447
6,456

6,147
6,156
6,166
6,175
6,184

5,875
5,884
5,894
5,903
5,912

129,459
129,559
129,659
129,759
129,859

129,558
129,658
129,758
129,858
129,958

7,203
7,212
7,221
7,231
7,240

6,931
6,940
6,949
6,959
6,968

6,659
6,668
6,677
6,687
6,696

6,387
6,396
6,405
6,415
6,424

134,959
135,059
135,159
135,259
135,359

135,058
135,158
135,258
135,358
135,458

7,714
7,723
7,733
7,742
7,751

7,442
7,451
7,461
7,470
7,479

7,170
7,179
7,189
7,198
7,207

6,898
6,907
6,917
6,926
6,935

124,459
124,559
124,659
124,759
124,859

124,558
124,658
124,758
124,858
124,958

6,738
6,747
6,756
6,766
6,775

6,466
6,475
6,484
6,494
6,503

6,194
6,203
6,212
6,222
6,231

5,922
5,931
5,940
5,950
5,959

129,959
130,059
130,159
130,259
130,359

130,058
130,158
130,258
130,358
130,458

7,249
7,258
7,268
7,277
7,286

6,977
6,986
6,996
7,005
7,014

6,705
6,714
6,724
6,733
6,742

6,433
6,442
6,452
6,461
6,470

135,459
135,559
135,659
135,759
135,859

135,558
135,658
135,758
135,858
135,958

7,761
7,770
7,779
7,789
7,798

7,489
7,498
7,507
7,517
7,526

7,217
7,226
7,235
7,245
7,254

6,945
6,954
6,963
6,973
6,982

124,959
125,059
125,159
125,259
125,359

125,058
125,158
125,258
125,358
125,458

6,784
6,793
6,803
6,812
6,821

6,512
6,521
6,531
6,540
6,549

6,240
6,249
6,259
6,268
6,277

5,968
5,977
5,987
5,996
6,005

130,459
130,559
130,659
130,759
130,859

130,558
130,658
130,758
130,858
130,958

7,296
7,305
7,314
7,324
7,333

7,024
7,033
7,042
7,052
7,061

6,752
6,761
6,770
6,780
6,789

6,480
6,489
6,498
6,508
6,517

135,959
136,059
136,159
136,259
136,359

136,058
136,158
136,258
136,358
136,458

7,807
7,816
7,826
7,835
7,844

7,535
7,544
7,554
7,563
7,572

7,263
7,272
7,282
7,291
7,300

6,991
7,000
7,010
7,019
7,028

125,459
125,559
125,659
125,759
125,859

125,558
125,658
125,758
125,858
125,958

6,831
6,840
6,849
6,859
6,868

6,559
6,568
6,577
6,587
6,596

6,287
6,296
6,305
6,315
6,324

6,015
6,024
6,033
6,043
6,052

130,959
131,059
131,159
131,259
131,359

131,058
131,158
131,258
131,358
131,458

7,342
7,351
7,361
7,370
7,379

7,070
7,079
7,089
7,098
7,107

6,798
6,807
6,817
6,826
6,835

6,526
6,535
6,545
6,554
6,563

136,459
136,559
136,659
136,759
136,859

136,558
136,658
136,758
136,858
136,958

7,854
7,863
7,872
7,882
7,891

7,582
7,591
7,600
7,610
7,619

7,310
7,319
7,328
7,338
7,347

7,038
7,047
7,056
7,066
7,075

Form 540 2EZ Tax Booklet 2005

Page 37

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

136,959
137,059
137,159
137,259
137,359

137,058
137,158
137,258
137,358
137,458

7,900
7,909
7,919
7,928
7,937

7,628
7,637
7,647
7,656
7,665

7,356
7,365
7,375
7,384
7,393

7,084
7,093
7,103
7,112
7,121

142,459
142,559
142,659
142,759
142,859

142,558
142,658
142,758
142,858
142,958

8,412
8,421
8,430
8,440
8,449

8,140
8,149
8,158
8,168
8,177

7,868
7,877
7,886
7,896
7,905

7,596
7,605
7,614
7,624
7,633

147,959
148,059
148,159
148,259
148,359

148,058
148,158
148,258
148,358
148,458

8,923
8,932
8,942
8,951
8,960

8,651
8,660
8,670
8,679
8,688

8,379
8,388
8,398
8,407
8,416

8,107
8,116
8,126
8,135
8,144

137,459
137,559
137,659
137,759
137,859

137,558
137,658
137,758
137,858
137,958

7,947
7,956
7,965
7,975
7,984

7,675
7,684
7,693
7,703
7,712

7,403
7,412
7,421
7,431
7,440

7,131
7,140
7,149
7,159
7,168

142,959
143,059
143,159
143,259
143,359

143,058
143,158
143,258
143,358
143,458

8,458
8,467
8,477
8,486
8,495

8,186
8,195
8,205
8,214
8,223

7,914
7,923
7,933
7,942
7,951

7,642
7,651
7,661
7,670
7,679

148,459
148,559
148,659
148,759
148,859

148,558
148,658
148,758
148,858
148,958

8,970
8,979
8,988
8,998
9,007

8,698
8,707
8,716
8,726
8,735

8,426
8,435
8,444
8,454
8,463

8,154
8,163
8,172
8,182
8,191

137,959
138,059
138,159
138,259
138,359

138,058
138,158
138,258
138,358
138,458

7,993
8,002
8,012
8,021
8,030

7,721
7,730
7,740
7,749
7,758

7,449
7,458
7,468
7,477
7,486

7,177
7,186
7,196
7,205
7,214

143,459
143,559
143,659
143,759
143,859

143,558
143,658
143,758
143,858
143,958

8,505
8,514
8,523
8,533
8,542

8,233
8,242
8,251
8,261
8,270

7,961
7,970
7,979
7,989
7,998

7,689
7,698
7,707
7,717
7,726

148,959
149,059
149,159
149,259
149,359

149,058
149,158
149,258
149,358
149,458

9,016
9,025
9,035
9,044
9,053

8,744
8,753
8,763
8,772
8,781

8,472
8,481
8,491
8,500
8,509

8,200
8,209
8,219
8,228
8,237

138,459
138,559
138,659
138,759
138,859

138,558
138,658
138,758
138,858
138,958

8,040
8,049
8,058
8,068
8,077

7,768
7,777
7,786
7,796
7,805

7,496
7,505
7,514
7,524
7,533

7,224
7,233
7,242
7,252
7,261

143,959
144,059
144,159
144,259
144,359

144,058
144,158
144,258
144,358
144,458

8,551
8,560
8,570
8,579
8,588

8,279
8,288
8,298
8,307
8,316

8,007
8,016
8,026
8,035
8,044

7,735
7,744
7,754
7,763
7,772

149,459
149,559
149,659
149,759
149,859

149,558
149,658
149,758
149,858
149,958

9,063
9,072
9,081
9,091
9,100

8,791
8,800
8,809
8,819
8,828

8,519
8,528
8,537
8,547
8,556

8,247
8,256
8,265
8,275
8,284

138,959
139,059
139,159
139,259
139,359

139,058
139,158
139,258
139,358
139,458

8,086
8,095
8,105
8,114
8,123

7,814
7,823
7,833
7,842
7,851

7,542
7,551
7,561
7,570
7,579

7,270
7,279
7,289
7,298
7,307

144,459
144,559
144,659
144,759
144,859

144,558
144,658
144,758
144,858
144,958

8,598
8,607
8,616
8,626
8,635

8,326
8,335
8,344
8,354
8,363

8,054
8,063
8,072
8,082
8,091

7,782
7,791
7,800
7,810
7,819

149,959
150,059
150,159
150,259
150,359

150,058
150,158
150,258
150,358
150,458

9,109
9,118
9,128
9,137
9,146

8,837
8,846
8,856
8,865
8,874

8,565
8,574
8,584
8,593
8,602

8,293
8,302
8,312
8,321
8,330

139,459
139,559
139,659
139,759
139,859

139,558
139,658
139,758
139,858
139,958

8,133
8,142
8,151
8,161
8,170

7,861
7,870
7,879
7,889
7,898

7,589
7,598
7,607
7,617
7,626

7,317
7,326
7,335
7,345
7,354

144,959
145,059
145,159
145,259
145,359

145,058
145,158
145,258
145,358
145,458

8,644
8,653
8,663
8,672
8,681

8,372
8,381
8,391
8,400
8,409

8,100
8,109
8,119
8,128
8,137

7,828
7,837
7,847
7,856
7,865

150,459
150,559
150,659
150,759
150,859

150,558
150,658
150,758
150,858
150,958

9,156
9,165
9,174
9,184
9,193

8,884
8,893
8,902
8,912
8,921

8,612
8,621
8,630
8,640
8,649

8,340
8,349
8,358
8,368
8,377

139,959
140,059
140,159
140,259
140,359

140,058
140,158
140,258
140,358
140,458

8,179
8,188
8,198
8,207
8,216

7,907
7,916
7,926
7,935
7,944

7,635
7,644
7,654
7,663
7,672

7,363
7,372
7,382
7,391
7,400

145,459
145,559
145,659
145,759
145,859

145,558
145,658
145,758
145,858
145,958

8,691
8,700
8,709
8,719
8,728

8,419
8,428
8,437
8,447
8,456

8,147
8,156
8,165
8,175
8,184

7,875
7,884
7,893
7,903
7,912

150,959
151,059
151,159
151,259
151,359

151,058
151,158
151,258
151,358
151,458

9,202
9,211
9,221
9,230
9,239

8,930
8,939
8,949
8,958
8,967

8,658
8,667
8,677
8,686
8,695

8,386
8,395
8,405
8,414
8,423

140,459
140,559
140,659
140,759
140,859

140,558
140,658
140,758
140,858
140,958

8,226
8,235
8,244
8,254
8,263

7,954
7,963
7,972
7,982
7,991

7,682
7,691
7,700
7,710
7,719

7,410
7,419
7,428
7,438
7,447

145,959
146,059
146,159
146,259
146,359

146,058
146,158
146,258
146,358
146,458

8,737
8,746
8,756
8,765
8,774

8,465
8,474
8,484
8,493
8,502

8,193
8,202
8,212
8,221
8,230

7,921
7,930
7,940
7,949
7,958

151,459
151,559
151,659
151,759
151,859

151,558
151,658
151,758
151,858
151,958

9,249
9,258
9,267
9,277
9,286

8,977
8,986
8,995
9,005
9,014

8,705
8,714
8,723
8,733
8,742

8,433
8,442
8,451
8,461
8,470

140,959
141,059
141,159
141,259
141,359

141,058
141,158
141,258
141,358
141,458

8,272
8,281
8,291
8,300
8,309

8,000
8,009
8,019
8,028
8,037

7,728
7,737
7,747
7,756
7,765

7,456
7,465
7,475
7,484
7,493

146,459
146,559
146,659
146,759
146,859

146,558
146,658
146,758
146,858
146,958

8,784
8,793
8,802
8,812
8,821

8,512
8,521
8,530
8,540
8,549

8,240
8,249
8,258
8,268
8,277

7,968
7,977
7,986
7,996
8,005

151,959
152,059
152,159
152,259
152,359

152,058
152,158
152,258
152,358
152,458

9,295
9,304
9,314
9,323
9,332

9,023
9,032
9,042
9,051
9,060

8,751
8,760
8,770
8,779
8,788

8,479
8,488
8,498
8,507
8,516

141,459
141,559
141,659
141,759
141,859

141,558
141,658
141,758
141,858
141,958

8,319
8,328
8,337
8,347
8,356

8,047
8,056
8,065
8,075
8,084

7,775
7,784
7,793
7,803
7,812

7,503
7,512
7,521
7,531
7,540

146,959
147,059
147,159
147,259
147,359

147,058
147,158
147,258
147,358
147,458

8,830
8,839
8,849
8,858
8,867

8,558
8,567
8,577
8,586
8,595

8,286
8,295
8,305
8,314
8,323

8,014
8,023
8,033
8,042
8,051

152,459
152,559
152,659
152,759
152,859

152,558
152,658
152,758
152,858
152,958

9,342
9,351
9,360
9,370
9,379

9,070
9,079
9,088
9,098
9,107

8,798
8,807
8,816
8,826
8,835

8,526
8,535
8,544
8,554
8,563

141,959
142,059
142,159
142,259
142,359

142,058
142,158
142,258
142,358
142,458

8,365
8,374
8,384
8,393
8,402

8,093
8,102
8,112
8,121
8,130

7,821
7,830
7,840
7,849
7,858

7,549
7,558
7,568
7,577
7,586

147,459
147,559
147,659
147,759
147,859

147,558
147,658
147,758
147,858
147,958

8,877
8,886
8,895
8,905
8,914

8,605
8,614
8,623
8,633
8,642

8,333
8,342
8,351
8,361
8,370

8,061
8,070
8,079
8,089
8,098

152,959
153,059
153,159
153,259
153,359

153,058
153,158
153,258
153,358
153,458

9,388
9,397
9,407
9,416
9,425

9,116
9,125
9,135
9,144
9,153

8,844
8,853
8,863
8,872
8,881

8,572
8,581
8,591
8,600
8,609

Page 38 Form 540 2EZ Tax Booklet 2005

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

153,459
153,559
153,659
153,759
153,859

153,558
153,658
153,758
153,858
153,958

9,435
9,444
9,453
9,463
9,472

9,163
9,172
9,181
9,191
9,200

8,891
8,900
8,909
8,919
8,928

8,619
8,628
8,637
8,647
8,656

158,959
159,059
159,159
159,259
159,359

159,058
159,158
159,258
159,358
159,458

9,946
9,955
9,965
9,974
9,983

9,674
9,683
9,693
9,702
9,711

9,402
9,411
9,421
9,430
9,439

9,130
9,139
9,149
9,158
9,167

164,459
164,559
164,659
164,759
164,859

164,558
164,658
164,758
164,858
164,958

10,458
10,467
10,476
10,486
10,495

10,186
10,195
10,204
10,214
10,223

9,914
9,923
9,932
9,942
9,951

9,642
9,651
9,660
9,670
9,679

153,959
154,059
154,159
154,259
154,359

154,058
154,158
154,258
154,358
154,458

9,481
9,490
9,500
9,509
9,518

9,209
9,218
9,228
9,237
9,246

8,937
8,946
8,956
8,965
8,974

8,665
8,674
8,684
8,693
8,702

159,459
159,559
159,659
159,759
159,859

159,558
159,658
159,758
159,858
159,958

9,993
10,002
10,011
10,021
10,030

9,721
9,730
9,739
9,749
9,758

9,449
9,458
9,467
9,477
9,486

9,177
9,186
9,195
9,205
9,214

164,959
165,059
165,159
165,259
165,359

165,058
165,158
165,258
165,358
165,458

10,504
10,513
10,523
10,532
10,541

10,232
10,241
10,251
10,260
10,269

9,960
9,969
9,979
9,988
9,997

9,688
9,697
9,707
9,716
9,725

154,459
154,559
154,659
154,759
154,859

154,558
154,658
154,758
154,858
154,958

9,528
9,537
9,546
9,556
9,565

9,256
9,265
9,274
9,284
9,293

8,984
8,993
9,002
9,012
9,021

8,712
8,721
8,730
8,740
8,749

159,959
160,059
160,159
160,259
160,359

160,058
160,158
160,258
160,358
160,458

10,039
10,048
10,058
10,067
10,076

9,767
9,776
9,786
9,795
9,804

9,495
9,504
9,514
9,523
9,532

9,223
9,232
9,242
9,251
9,260

165,459
165,559
165,659
165,759
165,859

165,558
165,658
165,758
165,858
165,958

10,551
10,560
10,569
10,579
10,588

10,279
10,288
10,297
10,307
10,316

10,007
10,016
10,025
10,035
10,044

9,735
9,744
9,753
9,763
9,772

154,959
155,059
155,159
155,259
155,359

155,058
155,158
155,258
155,358
155,458

9,574
9,583
9,593
9,602
9,611

9,302
9,311
9,321
9,330
9,339

9,030
9,039
9,049
9,058
9,067

8,758
8,767
8,777
8,786
8,795

160,459
160,559
160,659
160,759
160,859

160,558
160,658
160,758
160,858
160,958

10,086
10,095
10,104
10,114
10,123

9,814
9,823
9,832
9,842
9,851

9,542
9,551
9,560
9,570
9,579

9,270
9,279
9,288
9,298
9,307

165,959
166,059
166,159
166,259
166,359

166,058
166,158
166,258
166,358
166,458

10,597
10,606
10,616
10,625
10,634

10,325
10,334
10,344
10,353
10,362

10,053
10,062
10,072
10,081
10,090

9,781
9,790
9,800
9,809
9,818

155,459
155,559
155,659
155,759
155,859

155,558
155,658
155,758
155,858
155,958

9,621
9,630
9,639
9,649
9,658

9,349
9,358
9,367
9,377
9,386

9,077
9,086
9,095
9,105
9,114

8,805
8,814
8,823
8,833
8,842

160,959
161,059
161,159
161,259
161,359

161,058
161,158
161,258
161,358
161,458

10,132
10,141
10,151
10,160
10,169

9,860
9,869
9,879
9,888
9,897

9,588
9,597
9,607
9,616
9,625

9,316
9,325
9,335
9,344
9,353

166,459
166,559
166,659
166,759
166,859

166,558
166,658
166,758
166,858
166,958

10,644
10,653
10,662
10,672
10,681

10,372
10,381
10,390
10,400
10,409

10,100
10,109
10,118
10,128
10,137

9,828
9,837
9,846
9,856
9,865

155,959
156,059
156,159
156,259
156,359

156,058
156,158
156,258
156,358
156,458

9,667
9,676
9,686
9,695
9,704

9,395
9,404
9,414
9,423
9,432

9,123
9,132
9,142
9,151
9,160

8,851
8,860
8,870
8,879
8,888

161,459
161,559
161,659
161,759
161,859

161,558
161,658
161,758
161,858
161,958

10,179
10,188
10,197
10,207
10,216

9,907
9,916
9,925
9,935
9,944

9,635
9,644
9,653
9,663
9,672

9,363
9,372
9,381
9,391
9,400

166,959
167,059
167,159
167,259
167,359

167,058
167,158
167,258
167,358
167,458

10,690
10,699
10,709
10,718
10,727

10,418
10,427
10,437
10,446
10,455

10,146
10,155
10,165
10,174
10,183

9,874
9,883
9,893
9,902
9,911

156,459
156,559
156,659
156,759
156,859

156,558
156,658
156,758
156,858
156,958

9,714
9,723
9,732
9,742
9,751

9,442
9,451
9,460
9,470
9,479

9,170
9,179
9,188
9,198
9,207

8,898
8,907
8,916
8,926
8,935

161,959
162,059
162,159
162,259
162,359

162,058
162,158
162,258
162,358
162,458

10,225
10,234
10,244
10,253
10,262

9,953
9,962
9,972
9,981
9,990

9,681
9,690
9,700
9,709
9,718

9,409
9,418
9,428
9,437
9,446

167,459
167,559
167,659
167,759
167,859

167,558
167,658
167,758
167,858
167,958

10,737
10,746
10,755
10,765
10,774

10,465
10,474
10,483
10,493
10,502

10,193
10,202
10,211
10,221
10,230

9,921
9,930
9,939
9,949
9,958

156,959
157,059
157,159
157,259
157,359

157,058
157,158
157,258
157,358
157,458

9,760
9,769
9,779
9,788
9,797

9,488
9,497
9,507
9,516
9,525

9,216
9,225
9,235
9,244
9,253

8,944
8,953
8,963
8,972
8,981

162,459
162,559
162,659
162,759
162,859

162,558
162,658
162,758
162,858
162,958

10,272
10,281
10,290
10,300
10,309

10,000
10,009
10,018
10,028
10,037

9,728
9,737
9,746
9,756
9,765

9,456
9,465
9,474
9,484
9,493

167,959
168,059
168,159
168,259
168,359

168,058
168,158
168,258
168,358
168,458

10,783
10,792
10,802
10,811
10,820

10,511
10,520
10,530
10,539
10,548

10,239
10,248
10,258
10,267
10,276

9,967
9,976
9,986
9,995
10,004

157,459
157,559
157,659
157,759
157,859

157,558
157,658
157,758
157,858
157,958

9,807
9,816
9,825
9,835
9,844

9,535
9,544
9,553
9,563
9,572

9,263
9,272
9,281
9,291
9,300

8,991
9,000
9,009
9,019
9,028

162,959
163,059
163,159
163,259
163,359

163,058
163,158
163,258
163,358
163,458

10,318
10,327
10,337
10,346
10,355

10,046
10,055
10,065
10,074
10,083

9,774
9,783
9,793
9,802
9,811

9,502
9,511
9,521
9,530
9,539

168,459
168,559
168,659
168,759
168,859

168,558
168,658
168,758
168,858
168,958

10,830
10,839
10,848
10,858
10,867

10,558
10,567
10,576
10,586
10,595

10,286
10,295
10,304
10,314
10,323

10,014
10,023
10,032
10,042
10,051

157,959
158,059
158,159
158,259
158,359

158,058
158,158
158,258
158,358
158,458

9,853
9,862
9,872
9,881
9,890

9,581
9,590
9,600
9,609
9,618

9,309
9,318
9,328
9,337
9,346

9,037
9,046
9,056
9,065
9,074

163,459
163,559
163,659
163,759
163,859

163,558
163,658
163,758
163,858
163,958

10,365
10,374
10,383
10,393
10,402

10,093
10,102
10,111
10,121
10,130

9,821
9,830
9,839
9,849
9,858

9,549
9,558
9,567
9,577
9,586

168,959
169,059
169,159
169,259
169,359

169,058
169,158
169,258
169,358
169,458

10,876
10,885
10,895
10,904
10,913

10,604
10,613
10,623
10,632
10,641

10,332
10,341
10,351
10,360
10,369

10,060
10,069
10,079
10,088
10,097

158,459
158,559
158,659
158,759
158,859

158,558
158,658
158,758
158,858
158,958

9,900
9,909
9,918
9,928
9,937

9,628
9,637
9,646
9,656
9,665

9,356
9,365
9,374
9,384
9,393

9,084
9,093
9,102
9,112
9,121

163,959
164,059
164,159
164,259
164,359

164,058
164,158
164,258
164,358
164,458

10,411
10,420
10,430
10,439
10,448

10,139
10,148
10,158
10,167
10,176

9,867
9,876
9,886
9,895
9,904

9,595
9,604
9,614
9,623
9,632

169,459
169,559
169,659
169,759
169,859

169,558
169,658
169,758
169,858
169,958

10,923
10,932
10,941
10,951
10,960

10,651
10,660
10,669
10,679
10,688

10,379
10,388
10,397
10,407
10,416

10,107
10,116
10,125
10,135
10,144

Form 540 2EZ Tax Booklet 2005

Page 39

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

169,959
170,059
170,159
170,259
170,359

170,058
170,158
170,258
170,358
170,458

10,969
10,978
10,988
10,997
11,006

10,697
10,706
10,716
10,725
10,734

10,425
10,434
10,444
10,453
10,462

10,153
10,162
10,172
10,181
10,190

175,459
175,559
175,659
175,759
175,859

175,558
175,658
175,758
175,858
175,958

11,481
11,490
11,499
11,509
11,518

11,209
11,218
11,227
11,237
11,246

10,937
10,946
10,955
10,965
10,974

10,665
10,674
10,683
10,693
10,702

180,959
181,059
181,159
181,259
181,359

181,058
181,158
181,258
181,358
181,458

11,992
12,001
12,011
12,020
12,029

11,720
11,729
11,739
11,748
11,757

11,448
11,457
11,467
11,476
11,485

11,176
11,185
11,195
11,204
11,213

170,459
170,559
170,659
170,759
170,859

170,558
170,658
170,758
170,858
170,958

11,016
11,025
11,034
11,044
11,053

10,744
10,753
10,762
10,772
10,781

10,472
10,481
10,490
10,500
10,509

10,200
10,209
10,218
10,228
10,237

175,959
176,059
176,159
176,259
176,359

176,058
176,158
176,258
176,358
176,458

11,527
11,536
11,546
11,555
11,564

11,255
11,264
11,274
11,283
11,292

10,983
10,992
11,002
11,011
11,020

10,711
10,720
10,730
10,739
10,748

181,459
181,559
181,659
181,759
181,859

181,558
181,658
181,758
181,858
181,958

12,039
12,048
12,057
12,067
12,076

11,767
11,776
11,785
11,795
11,804

11,495
11,504
11,513
11,523
11,532

11,223
11,232
11,241
11,251
11,260

170,959
171,059
171,159
171,259
171,359

171,058
171,158
171,258
171,358
171,458

11,062
11,071
11,081
11,090
11,099

10,790
10,799
10,809
10,818
10,827

10,518
10,527
10,537
10,546
10,555

10,246
10,255
10,265
10,274
10,283

176,459
176,559
176,659
176,759
176,859

176,558
176,658
176,758
176,858
176,958

11,574
11,583
11,592
11,602
11,611

11,302
11,311
11,320
11,330
11,339

11,030
11,039
11,048
11,058
11,067

10,758
10,767
10,776
10,786
10,795

181,959
182,059
182,159
182,259
182,359

182,058
182,158
182,258
182,358
182,458

12,085
12,094
12,104
12,113
12,122

11,813
11,822
11,832
11,841
11,850

11,541
11,550
11,560
11,569
11,578

11,269
11,278
11,288
11,297
11,306

171,459
171,559
171,659
171,759
171,859

171,558
171,658
171,758
171,858
171,958

11,109
11,118
11,127
11,137
11,146

10,837
10,846
10,855
10,865
10,874

10,565
10,574
10,583
10,593
10,602

10,293
10,302
10,311
10,321
10,330

176,959
177,059
177,159
177,259
177,359

177,058
177,158
177,258
177,358
177,458

11,620
11,629
11,639
11,648
11,657

11,348
11,357
11,367
11,376
11,385

11,076
11,085
11,095
11,104
11,113

10,804
10,813
10,823
10,832
10,841

182,459
182,559
182,659
182,759
182,859

182,558
182,658
182,758
182,858
182,958

12,132
12,141
12,150
12,160
12,169

11,860
11,869
11,878
11,888
11,897

11,588
11,597
11,606
11,616
11,625

11,316
11,325
11,334
11,344
11,353

171,959
172,059
172,159
172,259
172,359

172,058
172,158
172,258
172,358
172,458

11,155
11,164
11,174
11,183
11,192

10,883
10,892
10,902
10,911
10,920

10,611
10,620
10,630
10,639
10,648

10,339
10,348
10,358
10,367
10,376

177,459
177,559
177,659
177,759
177,859

177,558
177,658
177,758
177,858
177,958

11,667
11,676
11,685
11,695
11,704

11,395
11,404
11,413
11,423
11,432

11,123
11,132
11,141
11,151
11,160

10,851
10,860
10,869
10,879
10,888

182,959
183,059
183,159
183,259
183,359

183,058
183,158
183,258
183,358
183,458

12,178
12,187
12,197
12,206
12,215

11,906
11,915
11,925
11,934
11,943

11,634
11,643
11,653
11,662
11,671

11,362
11,371
11,381
11,390
11,399

172,459
172,559
172,659
172,759
172,859

172,558
172,658
172,758
172,858
172,958

11,202
11,211
11,220
11,230
11,239

10,930
10,939
10,948
10,958
10,967

10,658
10,667
10,676
10,686
10,695

10,386
10,395
10,404
10,414
10,423

177,959
178,059
178,159
178,259
178,359

178,058
178,158
178,258
178,358
178,458

11,713
11,722
11,732
11,741
11,750

11,441
11,450
11,460
11,469
11,478

11,169
11,178
11,188
11,197
11,206

10,897
10,906
10,916
10,925
10,934

183,459
183,559
183,659
183,759
183,859

183,558
183,658
183,758
183,858
183,958

12,225
12,234
12,243
12,253
12,262

11,953
11,962
11,971
11,981
11,990

11,681
11,690
11,699
11,709
11,718

11,409
11,418
11,427
11,437
11,446

172,959
173,059
173,159
173,259
173,359

173,058
173,158
173,258
173,358
173,458

11,248
11,257
11,267
11,276
11,285

10,976
10,985
10,995
11,004
11,013

10,704
10,713
10,723
10,732
10,741

10,432
10,441
10,451
10,460
10,469

178,459
178,559
178,659
178,759
178,859

178,558
178,658
178,758
178,858
178,958

11,760
11,769
11,778
11,788
11,797

11,488
11,497
11,506
11,516
11,525

11,216
11,225
11,234
11,244
11,253

10,944
10,953
10,962
10,972
10,981

183,959
184,059
184,159
184,259
184,359

184,058
184,158
184,258
184,358
184,458

12,271
12,280
12,290
12,299
12,308

11,999
12,008
12,018
12,027
12,036

11,727
11,736
11,746
11,755
11,764

11,455
11,464
11,474
11,483
11,492

173,459
173,559
173,659
173,759
173,859

173,558
173,658
173,758
173,858
173,958

11,295
11,304
11,313
11,323
11,332

11,023
11,032
11,041
11,051
11,060

10,751
10,760
10,769
10,779
10,788

10,479
10,488
10,497
10,507
10,516

178,959
179,059
179,159
179,259
179,359

179,058
179,158
179,258
179,358
179,458

11,806
11,815
11,825
11,834
11,843

11,534
11,543
11,553
11,562
11,571

11,262
11,271
11,281
11,290
11,299

10,990
10,999
11,009
11,018
11,027

184,459
184,559
184,659
184,759
184,859

184,558
184,658
184,758
184,858
184,958

12,318
12,327
12,336
12,346
12,355

12,046
12,055
12,064
12,074
12,083

11,774
11,783
11,792
11,802
11,811

11,502
11,511
11,520
11,530
11,539

173,959
174,059
174,159
174,259
174,359

174,058
174,158
174,258
174,358
174,458

11,341
11,350
11,360
11,369
11,378

11,069
11,078
11,088
11,097
11,106

10,797
10,806
10,816
10,825
10,834

10,525
10,534
10,544
10,553
10,562

179,459
179,559
179,659
179,759
179,859

179,558
179,658
179,758
179,858
179,958

11,853
11,862
11,871
11,881
11,890

11,581
11,590
11,599
11,609
11,618

11,309
11,318
11,327
11,337
11,346

11,037
11,046
11,055
11,065
11,074

184,959
185,059
185,159
185,259
185,359

185,058
185,158
185,258
185,358
185,458

12,364
12,373
12,383
12,392
12,401

12,092
12,101
12,111
12,120
12,129

11,820
11,829
11,839
11,848
11,857

11,548
11,557
11,567
11,576
11,585

174,459
174,559
174,659
174,759
174,859

174,558
174,658
174,758
174,858
174,958

11,388
11,397
11,406
11,416
11,425

11,116
11,125
11,134
11,144
11,153

10,844
10,853
10,862
10,872
10,881

10,572
10,581
10,590
10,600
10,609

179,959
180,059
180,159
180,259
180,359

180,058
180,158
180,258
180,358
180,458

11,899
11,908
11,918
11,927
11,936

11,627
11,636
11,646
11,655
11,664

11,355
11,364
11,374
11,383
11,392

11,083
11,092
11,102
11,111
11,120

185,459
185,559
185,659
185,759
185,859

185,558
185,658
185,758
185,858
185,958

12,411
12,420
12,429
12,439
12,448

12,139
12,148
12,157
12,167
12,176

11,867
11,876
11,885
11,895
11,904

11,595
11,604
11,613
11,623
11,632

174,959
175,059
175,159
175,259
175,359

175,058
175,158
175,258
175,358
175,458

11,434
11,443
11,453
11,462
11,471

11,162
11,171
11,181
11,190
11,199

10,890
10,899
10,909
10,918
10,927

10,618
10,627
10,637
10,646
10,655

180,459
180,559
180,659
180,759
180,859

180,558
180,658
180,758
180,858
180,958

11,946
11,955
11,964
11,974
11,983

11,674
11,683
11,692
11,702
11,711

11,402
11,411
11,420
11,430
11,439

11,130
11,139
11,148
11,158
11,167

185,959
186,059
186,159
186,259
186,359

186,058
186,158
186,258
186,358
186,458

12,457
12,466
12,476
12,485
12,494

12,185
12,194
12,204
12,213
12,222

11,913
11,922
11,932
11,941
11,950

11,641
11,650
11,660
11,669
11,678

Page 40 Form 540 2EZ Tax Booklet 2005

Married Filing Jointly or Qualifying Widow(er)

2005 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,508 for your standard deduction, $174 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

186,459
186,559
186,659
186,759
186,859

186,558
186,658
186,758
186,858
186,958

12,504
12,513
12,522
12,532
12,541

12,232
12,241
12,250
12,260
12,269

11,960
11,969
11,978
11,988
11,997

11,688
11,697
11,706
11,716
11,725

191,959
192,059
192,159
192,259
192,359

192,058
192,158
192,258
192,358
192,458

13,015
13,024
13,034
13,043
13,052

12,743
12,752
12,762
12,771
12,780

12,471
12,480
12,490
12,499
12,508

12,199
12,208
12,218
12,227
12,236

197,459
197,559
197,659
197,759
197,859

197,558
197,658
197,758
197,858
197,958

13,527
13,536
13,545
13,555
13,564

13,255
13,264
13,273
13,283
13,292

12,983
12,992
13,001
13,011
13,020

12,711
12,720
12,729
12,739
12,748

186,959
187,059
187,159
187,259
187,359

187,058
187,158
187,258
187,358
187,458

12,550
12,559
12,569
12,578
12,587

12,278
12,287
12,297
12,306
12,315

12,006
12,015
12,025
12,034
12,043

11,734
11,743
11,753
11,762
11,771

192,459
192,559
192,659
192,759
192,859

192,558
192,658
192,758
192,858
192,958

13,062
13,071
13,080
13,090
13,099

12,790
12,799
12,808
12,818
12,827

12,518
12,527
12,536
12,546
12,555

12,246
12,255
12,264
12,274
12,283

197,959
198,059
198,159
198,259
198,359

198,058
198,158
198,258
198,358
198,458

13,573
13,582
13,592
13,601
13,610

13,301
13,310
13,320
13,329
13,338

13,029
13,038
13,048
13,057
13,066

12,757
12,766
12,776
12,785
12,794

187,459
187,559
187,659
187,759
187,859

187,558
187,658
187,758
187,858
187,958

12,597
12,606
12,615
12,625
12,634

12,325
12,334
12,343
12,353
12,362

12,053
12,062
12,071
12,081
12,090

11,781
11,790
11,799
11,809
11,818

192,959
193,059
193,159
193,259
193,359

193,058
193,158
193,258
193,358
193,458

13,108
13,117
13,127
13,136
13,145

12,836
12,845
12,855
12,864
12,873

12,564
12,573
12,583
12,592
12,601

12,292
12,301
12,311
12,320
12,329

198,459
198,559
198,659
198,759
198,859

198,558
198,658
198,758
198,858
198,958

13,620
13,629
13,638
13,648
13,657

13,348
13,357
13,366
13,376
13,385

13,076
13,085
13,094
13,104
13,113

12,804
12,813
12,822
12,832
12,841

187,959
188,059
188,159
188,259
188,359

188,058
188,158
188,258
188,358
188,458

12,643
12,652
12,662
12,671
12,680

12,371
12,380
12,390
12,399
12,408

12,099
12,108
12,118
12,127
12,136

11,827
11,836
11,846
11,855
11,864

193,459
193,559
193,659
193,759
193,859

193,558
193,658
193,758
193,858
193,958

13,155
13,164
13,173
13,183
13,192

12,883
12,892
12,901
12,911
12,920

12,611
12,620
12,629
12,639
12,648

12,339
12,348
12,357
12,367
12,376

198,959
199,059
199,159
199,259
199,359

199,058
199,158
199,258
199,358
199,458

13,666
13,675
13,685
13,694
13,703

13,394
13,403
13,413
13,422
13,431

13,122
13,131
13,141
13,150
13,159

12,850
12,859
12,869
12,878
12,887

188,459
188,559
188,659
188,759
188,859

188,558
188,658
188,758
188,858
188,958

12,690
12,699
12,708
12,718
12,727

12,418
12,427
12,436
12,446
12,455

12,146
12,155
12,164
12,174
12,183

11,874
11,883
11,892
11,902
11,911

193,959
194,059
194,159
194,259
194,359

194,058
194,158
194,258
194,358
194,458

13,201
13,210
13,220
13,229
13,238

12,929
12,938
12,948
12,957
12,966

12,657
12,666
12,676
12,685
12,694

12,385
12,394
12,404
12,413
12,422

199,459
199,559
199,659
199,759
199,859

199,558
199,658
199,758
199,858
199,958

13,713
13,722
13,731
13,741
13,750

13,441
13,450
13,459
13,469
13,478

13,169
13,178
13,187
13,197
13,206

12,897
12,906
12,915
12,925
12,934

188,959
189,059
189,159
189,259
189,359

189,058
189,158
189,258
189,358
189,458

12,736
12,745
12,755
12,764
12,773

12,464
12,473
12,483
12,492
12,501

12,192
12,201
12,211
12,220
12,229

11,920
11,929
11,939
11,948
11,957

194,459
194,559
194,659
194,759
194,859

194,558
194,658
194,758
194,858
194,958

13,248
13,257
13,266
13,276
13,285

12,976
12,985
12,994
13,004
13,013

12,704
12,713
12,722
12,732
12,741

12,432
12,441
12,450
12,460
12,469

199,959 200,000 13,759 13,487 13,215 12,943

189,459
189,559
189,659
189,759
189,859

189,558
189,658
189,758
189,858
189,958

12,783
12,792
12,801
12,811
12,820

12,511
12,520
12,529
12,539
12,548

12,239
12,248
12,257
12,267
12,276

11,967
11,976
11,985
11,995
12,004

194,959
195,059
195,159
195,259
195,359

195,058
195,158
195,258
195,358
195,458

13,294
13,303
13,313
13,322
13,331

13,022
13,031
13,041
13,050
13,059

12,750
12,759
12,769
12,778
12,787

12,478
12,487
12,497
12,506
12,515

189,959
190,059
190,159
190,259
190,359

190,058
190,158
190,258
190,358
190,458

12,829
12,838
12,848
12,857
12,866

12,557
12,566
12,576
12,585
12,594

12,285
12,294
12,304
12,313
12,322

12,013
12,022
12,032
12,041
12,050

195,459
195,559
195,659
195,759
195,859

195,558
195,658
195,758
195,858
195,958

13,341
13,350
13,359
13,369
13,378

13,069
13,078
13,087
13,097
13,106

12,797
12,806
12,815
12,825
12,834

12,525
12,534
12,543
12,553
12,562

190,459
190,559
190,659
190,759
190,859

190,558
190,658
190,758
190,858
190,958

12,876
12,885
12,894
12,904
12,913

12,604
12,613
12,622
12,632
12,641

12,332
12,341
12,350
12,360
12,369

12,060
12,069
12,078
12,088
12,097

195,959
196,059
196,159
196,259
196,359

196,058
196,158
196,258
196,358
196,458

13,387
13,396
13,406
13,415
13,424

13,115
13,124
13,134
13,143
13,152

12,843
12,852
12,862
12,871
12,880

12,571
12,580
12,590
12,599
12,608

190,959
191,059
191,159
191,259
191,359

191,058
191,158
191,258
191,358
191,458

12,922
12,931
12,941
12,950
12,959

12,650
12,659
12,669
12,678
12,687

12,378
12,387
12,397
12,406
12,415

12,106
12,115
12,125
12,134
12,143

196,459
196,559
196,659
196,759
196,859

196,558
196,658
196,758
196,858
196,958

13,434
13,443
13,452
13,462
13,471

13,162
13,171
13,180
13,190
13,199

12,890
12,899
12,908
12,918
12,927

12,618
12,627
12,636
12,646
12,655

191,459
191,559
191,659
191,759
191,859

191,558
191,658
191,758
191,858
191,958

12,969
12,978
12,987
12,997
13,006

12,697
12,706
12,715
12,725
12,734

12,425
12,434
12,443
12,453
12,462

12,153
12,162
12,171
12,181
12,190

196,959
197,059
197,159
197,259
197,359

197,058
197,158
197,258
197,358
197,458

13,480
13,489
13,499
13,508
13,517

13,208
13,217
13,227
13,236
13,245

12,936
12,945
12,955
12,964
12,973

12,664
12,673
12,683
12,692
12,701

OVER $200,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Form 540 2EZ Tax Booklet 2005

Page 41

Head of Household

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
15,259
15,359
15,459
15,559

15,258
15,358
15,458
15,558
15,658

0
1
2
3
4

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,659
20,759
20,859
20,959
21,059

20,758
20,858
20,958
21,058
21,158

71
73
75
77
79

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,159
26,259
26,359
26,459
26,559

26,258
26,358
26,458
26,558
26,658

181
183
185
187
189

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

15,659
15,759
15,859
15,959
16,059

15,758
15,858
15,958
16,058
16,158

5
6
7
8
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,159
21,259
21,359
21,459
21,559

21,258
21,358
21,458
21,558
21,658

81
83
85
87
89

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,659
26,759
26,859
26,959
27,059

26,758
26,858
26,958
27,058
27,158

191
193
195
197
199

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,159
16,259
16,359
16,459
16,559

16,258
16,358
16,458
16,558
16,658

10
11
12
13
14

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,659
21,759
21,859
21,959
22,059

21,758
21,858
21,958
22,058
22,158

91
93
95
97
99

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,159
27,259
27,359
27,459
27,559

27,258
27,358
27,458
27,558
27,658

201
203
205
207
209

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,659
16,759
16,859
16,959
17,059

16,758
16,858
16,958
17,058
17,158

15
16
17
18
19

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,159
22,259
22,359
22,459
22,559

22,258
22,358
22,458
22,558
22,658

101
103
105
107
109

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,659
27,759
27,859
27,959
28,059

27,758
27,858
27,958
28,058
28,158

211
213
215
217
219

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,159
17,259
17,359
17,459
17,559

17,258
17,358
17,458
17,558
17,658

20
21
22
23
24

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,659
22,759
22,859
22,959
23,059

22,758
22,858
22,958
23,058
23,158

111
113
115
117
119

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,159
28,259
28,359
28,459
28,559

28,258
28,358
28,458
28,558
28,658

221
223
225
227
229

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,659
17,759
17,859
17,959
18,059

17,758
17,858
17,958
18,058
18,158

25
26
27
28
29

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,159
23,259
23,359
23,459
23,559

23,258
23,358
23,458
23,558
23,658

121
123
125
127
129

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,659
28,759
28,859
28,959
29,059

28,758
28,858
28,958
29,058
29,158

231
233
235
237
239

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,159
18,259
18,359
18,459
18,559

18,258
18,358
18,458
18,558
18,658

30
31
32
33
34

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,659
23,759
23,859
23,959
24,059

23,758
23,858
23,958
24,058
24,158

131
133
135
137
139

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,159
29,259
29,359
29,459
29,559

29,258
29,358
29,458
29,558
29,658

241
243
245
247
249

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,659
18,759
18,859
18,959
19,059

18,758
18,858
18,958
19,058
19,158

35
36
37
38
39

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,159
24,259
24,359
24,459
24,559

24,258
24,358
24,458
24,558
24,658

141
143
145
147
149

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,659
29,759
29,859
29,959
30,059

29,758
29,858
29,958
30,058
30,158

251
253
255
257
259

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,159
19,259
19,359
19,459
19,559

19,258
19,358
19,458
19,558
19,658

41
43
45
47
49

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,659
24,759
24,859
24,959
25,059

24,758
24,858
24,958
25,058
25,158

151
153
155
157
159

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,159
30,259
30,359
30,459
30,559

30,258
30,358
30,458
30,558
30,658

261
263
265
267
269

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,659
19,759
19,859
19,959
20,059

19,758
19,858
19,958
20,058
20,158

51
53
55
57
59

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,159
25,259
25,359
25,459
25,559

25,258
25,358
25,458
25,558
25,658

161
163
165
167
169

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,659
30,759
30,859
30,959
31,059

30,758
30,858
30,958
31,058
31,158

271
273
275
277
279

0
1
3
5
7

0
0
0
0
0

0
0
0
0
0

20,159
20,259
20,359
20,459
20,559

20,258
20,358
20,458
20,558
20,658

61
63
65
67
69

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,659
25,759
25,859
25,959
26,059

25,758
25,858
25,958
26,058
26,158

171
173
175
177
179

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

31,159
31,259
31,359
31,459
31,559

31,258
31,358
31,458
31,558
31,658

281
283
285
287
289

9
11
13
15
17

0
0
0
0
0

0
0
0
0
0

Page 42 Form 540 2EZ Tax Booklet 2005

Head of Household

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

31,659
31,759
31,859
31,959
32,059

31,758
31,858
31,958
32,058
32,158

291
293
295
297
299

19
21
23
25
27

0
0
0
0
0

0
0
0
0
0

37,159
37,259
37,359
37,459
37,559

37,258
37,358
37,458
37,558
37,658

415
419
423
427
431

143
147
151
155
159

0
0
0
0
0

0
0
0
0
0

42,659
42,759
42,859
42,959
43,059

42,758
42,858
42,958
43,058
43,158

635
639
643
647
651

363
367
371
375
379

91
95
99
103
107

0
0
0
0
0

32,159
32,259
32,359
32,459
32,559

32,258
32,358
32,458
32,558
32,658

301
303
305
307
309

29
31
33
35
37

0
0
0
0
0

0
0
0
0
0

37,659
37,759
37,859
37,959
38,059

37,758
37,858
37,958
38,058
38,158

435
439
443
447
451

163
167
171
175
179

0
0
0
0
0

0
0
0
0
0

43,159
43,259
43,359
43,459
43,559

43,258
43,358
43,458
43,558
43,658

655
659
663
667
671

383
387
391
395
399

111
115
119
123
127

0
0
0
0
0

32,659
32,759
32,859
32,959
33,059

32,758
32,858
32,958
33,058
33,158

311
313
315
317
319

39
41
43
45
47

0
0
0
0
0

0
0
0
0
0

38,159
38,259
38,359
38,459
38,559

38,258
38,358
38,458
38,558
38,658

455
459
463
467
471

183
187
191
195
199

0
0
0
0
0

0
0
0
0
0

43,659
43,759
43,859
43,959
44,059

43,758
43,858
43,958
44,058
44,158

675
679
683
687
691

403
407
411
415
419

131
135
139
143
147

0
0
0
0
0

33,159
33,259
33,359
33,459
33,559

33,258
33,358
33,458
33,558
33,658

321
323
325
327
329

49
51
53
55
57

0
0
0
0
0

0
0
0
0
0

38,659
38,759
38,859
38,959
39,059

38,758
38,858
38,958
39,058
39,158

475
479
483
487
491

203
207
211
215
219

0
0
0
0
0

0
0
0
0
0

44,159
44,259
44,359
44,459
44,559

44,258
44,358
44,458
44,558
44,658

695
699
703
707
711

423
427
431
435
439

151
155
159
163
167

0
0
0
0
0

33,659
33,759
33,859
33,959
34,059

33,758
33,858
33,958
34,058
34,158

331
333
335
337
339

59
61
63
65
67

0
0
0
0
0

0
0
0
0
0

39,159
39,259
39,359
39,459
39,559

39,258
39,358
39,458
39,558
39,658

495
499
503
507
511

223
227
231
235
239

0
0
0
0
0

0
0
0
0
0

44,659
44,759
44,859
44,959
45,059

44,758
44,858
44,958
45,058
45,158

715
719
723
727
731

443
447
451
455
459

171
175
179
183
187

0
0
0
0
0

34,159
34,259
34,359
34,459
34,559

34,258
34,358
34,458
34,558
34,658

341
343
345
347
349

69
71
73
75
77

0
0
0
0
0

0
0
0
0
0

39,659
39,759
39,859
39,959
40,059

39,758
39,858
39,958
40,058
40,158

515
519
523
527
531

243
247
251
255
259

0
0
0
0
0

0
0
0
0
0

45,159
45,259
45,359
45,459
45,559

45,258
45,358
45,458
45,558
45,658

737
743
749
755
761

465
471
477
483
489

193
199
205
211
217

0
0
0
0
0

34,659
34,759
34,859
34,959
35,059

34,758
34,858
34,958
35,058
35,158

351
353
355
357
359

79
81
83
85
87

0
0
0
0
0

0
0
0
0
0

40,159
40,259
40,359
40,459
40,559

40,258
40,358
40,458
40,558
40,658

535
539
543
547
551

263
267
271
275
279

0
0
0
3
7

0
0
0
0
0

45,659
45,759
45,859
45,959
46,059

45,758
45,858
45,958
46,058
46,158

767
773
779
785
791

495
501
507
513
519

223
229
235
241
247

0
0
0
0
0

35,159
35,259
35,359
35,459
35,559

35,258
35,358
35,458
35,558
35,658

361
363
365
367
369

89
91
93
95
97

0
0
0
0
0

0
0
0
0
0

40,659
40,759
40,859
40,959
41,059

40,758
40,858
40,958
41,058
41,158

555
559
563
567
571

283
287
291
295
299

11
15
19
23
27

0
0
0
0
0

46,159
46,259
46,359
46,459
46,559

46,258
46,358
46,458
46,558
46,658

797
803
809
815
821

525
531
537
543
549

253
259
265
271
277

0
0
0
0
5

35,659
35,759
35,859
35,959
36,059

35,758
35,858
35,958
36,058
36,158

371
373
375
377
379

99
101
103
105
107

0
0
0
0
0

0
0
0
0
0

41,159
41,259
41,359
41,459
41,559

41,258
41,358
41,458
41,558
41,658

575
579
583
587
591

303
307
311
315
319

31
35
39
43
47

0
0
0
0
0

46,659
46,759
46,859
46,959
47,059

46,758
46,858
46,958
47,058
47,158

827
833
839
845
851

555
561
567
573
579

283
289
295
301
307

11
17
23
29
35

36,159
36,259
36,359
36,459
36,559

36,258
36,358
36,458
36,558
36,658

381
383
385
387
391

109
111
113
115
119

0
0
0
0
0

0
0
0
0
0

41,659
41,759
41,859
41,959
42,059

41,758
41,858
41,958
42,058
42,158

595
599
603
607
611

323
327
331
335
339

51
55
59
63
67

0
0
0
0
0

47,159
47,259
47,359
47,459
47,559

47,258
47,358
47,458
47,558
47,658

857
863
869
875
881

585
591
597
603
609

313
319
325
331
337

41
47
53
59
65

36,659
36,759
36,859
36,959
37,059

36,758
36,858
36,958
37,058
37,158

395
399
403
407
411

123
127
131
135
139

0
0
0
0
0

0
0
0
0
0

42,159
42,259
42,359
42,459
42,559

42,258
42,358
42,458
42,558
42,658

615
619
623
627
631

343
347
351
355
359

71
75
79
83
87

0
0
0
0
0

47,659
47,759
47,859
47,959
48,059

47,758
47,858
47,958
48,058
48,158

887
893
899
905
911

615
621
627
633
639

343
349
355
361
367

71
77
83
89
95

Form 540 2EZ Tax Booklet 2005

Page 43

Head of Household

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

48,159
48,259
48,359
48,459
48,559

48,258
48,358
48,458
48,558
48,658

917
923
929
935
941

645
651
657
663
669

373
379
385
391
397

101
107
113
119
125

53,659
53,759
53,859
53,959
54,059

53,758
53,858
53,958
54,058
54,158

1,247
1,253
1,259
1,265
1,271

975
981
987
993
999

703
709
715
721
727

431
437
443
449
455

59,159
59,259
59,359
59,459
59,559

59,258
59,358
59,458
59,558
59,658

1,675
1,683
1,691
1,699
1,707

1,403
1,411
1,419
1,427
1,435

1,131
1,139
1,147
1,155
1,163

859
867
875
883
891

48,659
48,759
48,859
48,959
49,059

48,758
48,858
48,958
49,058
49,158

947
953
959
965
971

675
681
687
693
699

403
409
415
421
427

131
137
143
149
155

54,159
54,259
54,359
54,459
54,559

54,258
54,358
54,458
54,558
54,658

1,277
1,283
1,291
1,299
1,307

1,005
1,011
1,019
1,027
1,035

733
739
747
755
763

461
467
475
483
491

59,659
59,759
59,859
59,959
60,059

59,758
59,858
59,958
60,058
60,158

1,715
1,723
1,731
1,739
1,747

1,443
1,451
1,459
1,467
1,475

1,171
1,179
1,187
1,195
1,203

899
907
915
923
931

49,159
49,259
49,359
49,459
49,559

49,258
977
49,358
983
49,458
989
49,558
995
49,658 1,001

705
711
717
723
729

433
439
445
451
457

161
167
173
179
185

54,659
54,759
54,859
54,959
55,059

54,758
54,858
54,958
55,058
55,158

1,315
1,323
1,331
1,339
1,347

1,043
1,051
1,059
1,067
1,075

771
779
787
795
803

499
507
515
523
531

60,159
60,259
60,359
60,459
60,559

60,258
60,358
60,458
60,558
60,658

1,755
1,763
1,771
1,779
1,787

1,483
1,491
1,499
1,507
1,515

1,211
1,219
1,227
1,235
1,243

939
947
955
963
971

49,659
49,759
49,859
49,959
50,059

49,758
49,858
49,958
50,058
50,158

1,007
1,013
1,019
1,025
1,031

735
741
747
753
759

463
469
475
481
487

191
197
203
209
215

55,159
55,259
55,359
55,459
55,559

55,258
55,358
55,458
55,558
55,658

1,355
1,363
1,371
1,379
1,387

1,083
1,091
1,099
1,107
1,115

811
819
827
835
843

539
547
555
563
571

60,659
60,759
60,859
60,959
61,059

60,758
60,858
60,958
61,058
61,158

1,795
1,803
1,811
1,819
1,827

1,523
1,531
1,539
1,547
1,555

1,251
979
1,259
987
1,267
995
1,275 1,003
1,283 1,011

50,159
50,259
50,359
50,459
50,559

50,258
50,358
50,458
50,558
50,658

1,037
1,043
1,049
1,055
1,061

765
771
777
783
789

493
499
505
511
517

221
227
233
239
245

55,659
55,759
55,859
55,959
56,059

55,758
55,858
55,958
56,058
56,158

1,395
1,403
1,411
1,419
1,427

1,123
1,131
1,139
1,147
1,155

851
859
867
875
883

579
587
595
603
611

61,159
61,259
61,359
61,459
61,559

61,258
61,358
61,458
61,558
61,658

1,835
1,843
1,851
1,859
1,867

1,563
1,571
1,579
1,587
1,595

1,291
1,299
1,307
1,315
1,323

1,019
1,027
1,035
1,043
1,051

50,659
50,759
50,859
50,959
51,059

50,758
50,858
50,958
51,058
51,158

1,067
1,073
1,079
1,085
1,091

795
801
807
813
819

523
529
535
541
547

251
257
263
269
275

56,159
56,259
56,359
56,459
56,559

56,258
56,358
56,458
56,558
56,658

1,435
1,443
1,451
1,459
1,467

1,163
1,171
1,179
1,187
1,195

891
899
907
915
923

619
627
635
643
651

61,659
61,759
61,859
61,959
62,059

61,758
61,858
61,958
62,058
62,158

1,875
1,883
1,891
1,899
1,907

1,603
1,611
1,619
1,627
1,635

1,331
1,339
1,347
1,355
1,363

1,059
1,067
1,075
1,083
1,091

51,159
51,259
51,359
51,459
51,559

51,258
51,358
51,458
51,558
51,658

1,097
1,103
1,109
1,115
1,121

825
831
837
843
849

553
559
565
571
577

281
287
293
299
305

56,659
56,759
56,859
56,959
57,059

56,758
56,858
56,958
57,058
57,158

1,475
1,483
1,491
1,499
1,507

1,203
1,211
1,219
1,227
1,235

931
939
947
955
963

659
667
675
683
691

62,159
62,259
62,359
62,459
62,559

62,258
62,358
62,458
62,558
62,658

1,915
1,923
1,931
1,939
1,947

1,643
1,651
1,659
1,667
1,675

1,371
1,379
1,387
1,395
1,403

1,099
1,107
1,115
1,123
1,131

51,659
51,759
51,859
51,959
52,059

51,758
51,858
51,958
52,058
52,158

1,127
1,133
1,139
1,145
1,151

855
861
867
873
879

583
589
595
601
607

311
317
323
329
335

57,159
57,259
57,359
57,459
57,559

57,258
57,358
57,458
57,558
57,658

1,515
1,523
1,531
1,539
1,547

1,243
971
1,251
979
1,259
987
1,267
995
1,275 1,003

699
707
715
723
731

62,659
62,759
62,859
62,959
63,059

62,758
62,858
62,958
63,058
63,158

1,955
1,963
1,971
1,980
1,989

1,683
1,691
1,699
1,708
1,717

1,411
1,419
1,427
1,436
1,445

1,139
1,147
1,155
1,164
1,173

52,159
52,259
52,359
52,459
52,559

52,258
52,358
52,458
52,558
52,658

1,157
1,163
1,169
1,175
1,181

885
891
897
903
909

613
619
625
631
637

341
347
353
359
365

57,659
57,759
57,859
57,959
58,059

57,758
57,858
57,958
58,058
58,158

1,555
1,563
1,571
1,579
1,587

1,283
1,291
1,299
1,307
1,315

1,011
1,019
1,027
1,035
1,043

739
747
755
763
771

63,159
63,259
63,359
63,459
63,559

63,258
63,358
63,458
63,558
63,658

1,998
2,008
2,017
2,026
2,035

1,726
1,736
1,745
1,754
1,763

1,454
1,464
1,473
1,482
1,491

1,182
1,192
1,201
1,210
1,219

52,659
52,759
52,859
52,959
53,059

52,758
52,858
52,958
53,058
53,158

1,187
1,193
1,199
1,205
1,211

915
921
927
933
939

643
649
655
661
667

371
377
383
389
395

58,159
58,259
58,359
58,459
58,559

58,258
58,358
58,458
58,558
58,658

1,595
1,603
1,611
1,619
1,627

1,323
1,331
1,339
1,347
1,355

1,051
1,059
1,067
1,075
1,083

779
787
795
803
811

63,659
63,759
63,859
63,959
64,059

63,758
63,858
63,958
64,058
64,158

2,045
2,054
2,063
2,073
2,082

1,773
1,782
1,791
1,801
1,810

1,501
1,510
1,519
1,529
1,538

1,229
1,238
1,247
1,257
1,266

53,159
53,259
53,359
53,459
53,559

53,258
53,358
53,458
53,558
53,658

1,217
1,223
1,229
1,235
1,241

945
951
957
963
969

673
679
685
691
697

401
407
413
419
425

58,659
58,759
58,859
58,959
59,059

58,758
58,858
58,958
59,058
59,158

1,635
1,643
1,651
1,659
1,667

1,363
1,371
1,379
1,387
1,395

1,091
1,099
1,107
1,115
1,123

819
827
835
843
851

64,159
64,259
64,359
64,459
64,559

64,258
64,358
64,458
64,558
64,658

2,091
2,101
2,110
2,119
2,128

1,819
1,829
1,838
1,847
1,856

1,547
1,557
1,566
1,575
1,584

1,275
1,285
1,294
1,303
1,312

Page 44 Form 540 2EZ Tax Booklet 2005

Head of Household

2005 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

64,659
64,759
64,859
64,959
65,059

64,758
64,858
64,958
65,058
65,158

2,138
2,147
2,156
2,166
2,175

1,866
1,875
1,884
1,894
1,903

1,594
1,603
1,612
1,622
1,631

1,322
1,331
1,340
1,350
1,359

70,159
70,259
70,359
70,459
70,559

70,258
70,358
70,458
70,558
70,658

2,649
2,659
2,668
2,677
2,686

2,377
2,387
2,396
2,405
2,414

2,105
2,115
2,124
2,133
2,142

1,833
1,843
1,852
1,861
1,870

75,659
75,759
75,859
75,959
76,059

75,758
75,858
75,958
76,058
76,158

3,161
3,170
3,179
3,189
3,198

2,889
2,898
2,907
2,917
2,926

2,617
2,626
2,635
2,645
2,654

2,345
2,354
2,363
2,373
2,382

65,159
65,259
65,359
65,459
65,559

65,258
65,358
65,458
65,558
65,658

2,184
2,194
2,203
2,212
2,221

1,912
1,922
1,931
1,940
1,949

1,640
1,650
1,659
1,668
1,677

1,368
1,378
1,387
1,396
1,405

70,659
70,759
70,859
70,959
71,059

70,758
70,858
70,958
71,058
71,158

2,696
2,705
2,714
2,724
2,733

2,424
2,433
2,442
2,452
2,461

2,152
2,161
2,170
2,180
2,189

1,880
1,889
1,898
1,908
1,917

76,159
76,259
76,359
76,459
76,559

76,258
76,358
76,458
76,558
76,658

3,207
3,217
3,226
3,235
3,244

2,935
2,945
2,954
2,963
2,972

2,663
2,673
2,682
2,691
2,700

2,391
2,401
2,410
2,419
2,428

65,659
65,759
65,859
65,959
66,059

65,758
65,858
65,958
66,058
66,158

2,231
2,240
2,249
2,259
2,268

1,959
1,968
1,977
1,987
1,996

1,687
1,696
1,705
1,715
1,724

1,415
1,424
1,433
1,443
1,452

71,159
71,259
71,359
71,459
71,559

71,258
71,358
71,458
71,558
71,658

2,742
2,752
2,761
2,770
2,779

2,470
2,480
2,489
2,498
2,507

2,198
2,208
2,217
2,226
2,235

1,926
1,936
1,945
1,954
1,963

76,659
76,759
76,859
76,959
77,059

76,758
76,858
76,958
77,058
77,158

3,254
3,263
3,272
3,282
3,291

2,982
2,991
3,000
3,010
3,019

2,710
2,719
2,728
2,738
2,747

2,438
2,447
2,456
2,466
2,475

66,159
66,259
66,359
66,459
66,559

66,258
66,358
66,458
66,558
66,658

2,277
2,287
2,296
2,305
2,314

2,005
2,015
2,024
2,033
2,042

1,733
1,743
1,752
1,761
1,770

1,461
1,471
1,480
1,489
1,498

71,659
71,759
71,859
71,959
72,059

71,758
71,858
71,958
72,058
72,158

2,789
2,798
2,807
2,817
2,826

2,517
2,526
2,535
2,545
2,554

2,245
2,254
2,263
2,273
2,282

1,973
1,982
1,991
2,001
2,010

77,159
77,259
77,359
77,459
77,559

77,258
77,358
77,458
77,558
77,658

3,300
3,310
3,319
3,328
3,337

3,028
3,038
3,047
3,056
3,065

2,756
2,766
2,775
2,784
2,793

2,484
2,494
2,503
2,512
2,521

66,659
66,759
66,859
66,959
67,059

66,758
66,858
66,958
67,058
67,158

2,324
2,333
2,342
2,352
2,361

2,052
2,061
2,070
2,080
2,089

1,780
1,789
1,798
1,808
1,817

1,508
1,517
1,526
1,536
1,545

72,159
72,259
72,359
72,459
72,559

72,258
72,358
72,458
72,558
72,658

2,835
2,845
2,854
2,863
2,872

2,563
2,573
2,582
2,591
2,600

2,291
2,301
2,310
2,319
2,328

2,019
2,029
2,038
2,047
2,056

77,659
77,759
77,859
77,959
78,059

77,758
77,858
77,958
78,058
78,158

3,347
3,356
3,365
3,375
3,384

3,075
3,084
3,093
3,103
3,112

2,803
2,812
2,821
2,831
2,840

2,531
2,540
2,549
2,559
2,568

67,159
67,259
67,359
67,459
67,559

67,258
67,358
67,458
67,558
67,658

2,370
2,380
2,389
2,398
2,407

2,098
2,108
2,117
2,126
2,135

1,826
1,836
1,845
1,854
1,863

1,554
1,564
1,573
1,582
1,591

72,659
72,759
72,859
72,959
73,059

72,758
72,858
72,958
73,058
73,158

2,882
2,891
2,900
2,910
2,919

2,610
2,619
2,628
2,638
2,647

2,338
2,347
2,356
2,366
2,375

2,066
2,075
2,084
2,094
2,103

78,159
78,259
78,359
78,459
78,559

78,258
78,358
78,458
78,558
78,658

3,393
3,403
3,412
3,421
3,430

3,121
3,131
3,140
3,149
3,158

2,849
2,859
2,868
2,877
2,886

2,577
2,587
2,596
2,605
2,614

67,659
67,759
67,859
67,959
68,059

67,758
67,858
67,958
68,058
68,158

2,417
2,426
2,435
2,445
2,454

2,145
2,154
2,163
2,173
2,182

1,873
1,882
1,891
1,901
1,910

1,601
1,610
1,619
1,629
1,638

73,159
73,259
73,359
73,459
73,559

73,258
73,358
73,458
73,558
73,658

2,928
2,938
2,947
2,956
2,965

2,656
2,666
2,675
2,684
2,693

2,384
2,394
2,403
2,412
2,421

2,112
2,122
2,131
2,140
2,149

78,659
78,759
78,859
78,959
79,059

78,758
78,858
78,958
79,058
79,158

3,440
3,449
3,458
3,468
3,477

3,168
3,177
3,186
3,196
3,205

2,896
2,905
2,914
2,924
2,933

2,624
2,633
2,642
2,652
2,661

68,159
68,259
68,359
68,459
68,559

68,258
68,358
68,458
68,558
68,658

2,463
2,473
2,482
2,491
2,500

2,191
2,201
2,210
2,219
2,228

1,919
1,929
1,938
1,947
1,956

1,647
1,657
1,666
1,675
1,684

73,659
73,759
73,859
73,959
74,059

73,758
73,858
73,958
74,058
74,158

2,975
2,984
2,993
3,003
3,012

2,703
2,712
2,721
2,731
2,740

2,431
2,440
2,449
2,459
2,468

2,159
2,168
2,177
2,187
2,196

79,159
79,259
79,359
79,459
79,559

79,258
79,358
79,458
79,558
79,658

3,486
3,496
3,505
3,514
3,523

3,214
3,224
3,233
3,242
3,251

2,942
2,952
2,961
2,970
2,979

2,670
2,680
2,689
2,698
2,707

68,659
68,759
68,859
68,959
69,059

68,758
68,858
68,958
69,058
69,158

2,510
2,519
2,528
2,538
2,547

2,238
2,247
2,256
2,266
2,275

1,966
1,975
1,984
1,994
2,003

1,694
1,703
1,712
1,722
1,731

74,159
74,259
74,359
74,459
74,559

74,258
74,358
74,458
74,558
74,658

3,021
3,031
3,040
3,049
3,058

2,749
2,759
2,768
2,777
2,786

2,477
2,487
2,496
2,505
2,514

2,205
2,215
2,224
2,233
2,242

79,659
79,759
79,859
79,959
80,059

79,758
79,858
79,958
80,058
80,158

3,533
3,542
3,551
3,561
3,570

3,261
3,270
3,279
3,289
3,298

2,989
2,998
3,007
3,017
3,026

2,717
2,726
2,735
2,745
2,754

69,159
69,259
69,359
69,459
69,559

69,258
69,358
69,458
69,558
69,658

2,556
2,566
2,575
2,584
2,593

2,284
2,294
2,303
2,312
2,321

2,012
2,022
2,031
2,040
2,049

1,740
1,750
1,759
1,768
1,777

74,659
74,759
74,859
74,959
75,059

74,758
74,858
74,958
75,058
75,158

3,068
3,077
3,086
3,096
3,105

2,796
2,805
2,814
2,824
2,833

2,524
2,533
2,542
2,552
2,561

2,252
2,261
2,270
2,280
2,289

80,159
80,259
80,359
80,459
80,559

80,258
80,358
80,458
80,558
80,658

3,579
3,589
3,598
3,607
3,616

3,307
3,317
3,326
3,335
3,344

3,035
3,045
3,054
3,063
3,072

2,763
2,773
2,782
2,791
2,800

69,659
69,759
69,859
69,959
70,059

69,758
69,858
69,958
70,058
70,158

2,603
2,612
2,621
2,631
2,640

2,331
2,340
2,349
2,359
2,368

2,059
2,068
2,077
2,087
2,096

1,787
1,796
1,805
1,815
1,824

75,159
75,259
75,359
75,459
75,559

75,258
75,358
75,458
75,558
75,658

3,114
3,124
3,133
3,142
3,151

2,842
2,852
2,861
2,870
2,879

2,570
2,580
2,589
2,598
2,607

2,298
2,308
2,317
2,326
2,335

80,659
80,759
80,859
80,959
81,059

80,758
80,858
80,958
81,058
81,158

3,626
3,635
3,644
3,654
3,663

3,354
3,363
3,372
3,382
3,391

3,082
3,091
3,100
3,110
3,119

2,810
2,819
2,828
2,838
2,847

Form 540 2EZ Tax Booklet 2005

Page 45

Head of Household

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

81,159
81,259
81,359
81,459
81,559

81,258
81,358
81,458
81,558
81,658

3,672
3,682
3,691
3,700
3,709

3,400
3,410
3,419
3,428
3,437

3,128
3,138
3,147
3,156
3,165

2,856
2,866
2,875
2,884
2,893

86,659
86,759
86,859
86,959
87,059

86,758
86,858
86,958
87,058
87,158

4,184
4,193
4,202
4,212
4,221

3,912
3,921
3,930
3,940
3,949

3,640
3,649
3,658
3,668
3,677

3,368
3,377
3,386
3,396
3,405

92,159
92,259
92,359
92,459
92,559

92,258
92,358
92,458
92,558
92,658

4,695
4,705
4,714
4,723
4,732

4,423
4,433
4,442
4,451
4,460

4,151
4,161
4,170
4,179
4,188

3,879
3,889
3,898
3,907
3,916

81,659
81,759
81,859
81,959
82,059

81,758
81,858
81,958
82,058
82,158

3,719
3,728
3,737
3,747
3,756

3,447
3,456
3,465
3,475
3,484

3,175
3,184
3,193
3,203
3,212

2,903
2,912
2,921
2,931
2,940

87,159
87,259
87,359
87,459
87,559

87,258
87,358
87,458
87,558
87,658

4,230
4,240
4,249
4,258
4,267

3,958
3,968
3,977
3,986
3,995

3,686
3,696
3,705
3,714
3,723

3,414
3,424
3,433
3,442
3,451

92,659
92,759
92,859
92,959
93,059

92,758
92,858
92,958
93,058
93,158

4,742
4,751
4,760
4,770
4,779

4,470
4,479
4,488
4,498
4,507

4,198
4,207
4,216
4,226
4,235

3,926
3,935
3,944
3,954
3,963

82,159
82,259
82,359
82,459
82,559

82,258
82,358
82,458
82,558
82,658

3,765
3,775
3,784
3,793
3,802

3,493
3,503
3,512
3,521
3,530

3,221
3,231
3,240
3,249
3,258

2,949
2,959
2,968
2,977
2,986

87,659
87,759
87,859
87,959
88,059

87,758
87,858
87,958
88,058
88,158

4,277
4,286
4,295
4,305
4,314

4,005
4,014
4,023
4,033
4,042

3,733
3,742
3,751
3,761
3,770

3,461
3,470
3,479
3,489
3,498

93,159
93,259
93,359
93,459
93,559

93,258
93,358
93,458
93,558
93,658

4,788
4,798
4,807
4,816
4,825

4,516
4,526
4,535
4,544
4,553

4,244
4,254
4,263
4,272
4,281

3,972
3,982
3,991
4,000
4,009

82,659
82,759
82,859
82,959
83,059

82,758
82,858
82,958
83,058
83,158

3,812
3,821
3,830
3,840
3,849

3,540
3,549
3,558
3,568
3,577

3,268
3,277
3,286
3,296
3,305

2,996
3,005
3,014
3,024
3,033

88,159
88,259
88,359
88,459
88,559

88,258
88,358
88,458
88,558
88,658

4,323
4,333
4,342
4,351
4,360

4,051
4,061
4,070
4,079
4,088

3,779
3,789
3,798
3,807
3,816

3,507
3,517
3,526
3,535
3,544

93,659
93,759
93,859
93,959
94,059

93,758
93,858
93,958
94,058
94,158

4,835
4,844
4,853
4,863
4,872

4,563
4,572
4,581
4,591
4,600

4,291
4,300
4,309
4,319
4,328

4,019
4,028
4,037
4,047
4,056

83,159
83,259
83,359
83,459
83,559

83,258
83,358
83,458
83,558
83,658

3,858
3,868
3,877
3,886
3,895

3,586
3,596
3,605
3,614
3,623

3,314
3,324
3,333
3,342
3,351

3,042
3,052
3,061
3,070
3,079

88,659
88,759
88,859
88,959
89,059

88,758
88,858
88,958
89,058
89,158

4,370
4,379
4,388
4,398
4,407

4,098
4,107
4,116
4,126
4,135

3,826
3,835
3,844
3,854
3,863

3,554
3,563
3,572
3,582
3,591

94,159
94,259
94,359
94,459
94,559

94,258
94,358
94,458
94,558
94,658

4,881
4,891
4,900
4,909
4,918

4,609
4,619
4,628
4,637
4,646

4,337
4,347
4,356
4,365
4,374

4,065
4,075
4,084
4,093
4,102

83,659
83,759
83,859
83,959
84,059

83,758
83,858
83,958
84,058
84,158

3,905
3,914
3,923
3,933
3,942

3,633
3,642
3,651
3,661
3,670

3,361
3,370
3,379
3,389
3,398

3,089
3,098
3,107
3,117
3,126

89,159
89,259
89,359
89,459
89,559

89,258
89,358
89,458
89,558
89,658

4,416
4,426
4,435
4,444
4,453

4,144
4,154
4,163
4,172
4,181

3,872
3,882
3,891
3,900
3,909

3,600
3,610
3,619
3,628
3,637

94,659
94,759
94,859
94,959
95,059

94,758
94,858
94,958
95,058
95,158

4,928
4,937
4,946
4,956
4,965

4,656
4,665
4,674
4,684
4,693

4,384
4,393
4,402
4,412
4,421

4,112
4,121
4,130
4,140
4,149

84,159
84,259
84,359
84,459
84,559

84,258
84,358
84,458
84,558
84,658

3,951
3,961
3,970
3,979
3,988

3,679
3,689
3,698
3,707
3,716

3,407
3,417
3,426
3,435
3,444

3,135
3,145
3,154
3,163
3,172

89,659
89,759
89,859
89,959
90,059

89,758
89,858
89,958
90,058
90,158

4,463
4,472
4,481
4,491
4,500

4,191
4,200
4,209
4,219
4,228

3,919
3,928
3,937
3,947
3,956

3,647
3,656
3,665
3,675
3,684

95,159
95,259
95,359
95,459
95,559

95,258
95,358
95,458
95,558
95,658

4,974
4,984
4,993
5,002
5,011

4,702
4,712
4,721
4,730
4,739

4,430
4,440
4,449
4,458
4,467

4,158
4,168
4,177
4,186
4,195

84,659
84,759
84,859
84,959
85,059

84,758
84,858
84,958
85,058
85,158

3,998
4,007
4,016
4,026
4,035

3,726
3,735
3,744
3,754
3,763

3,454
3,463
3,472
3,482
3,491

3,182
3,191
3,200
3,210
3,219

90,159
90,259
90,359
90,459
90,559

90,258
90,358
90,458
90,558
90,658

4,509
4,519
4,528
4,537
4,546

4,237
4,247
4,256
4,265
4,274

3,965
3,975
3,984
3,993
4,002

3,693
3,703
3,712
3,721
3,730

95,659
95,759
95,859
95,959
96,059

95,758
95,858
95,958
96,058
96,158

5,021
5,030
5,039
5,049
5,058

4,749
4,758
4,767
4,777
4,786

4,477
4,486
4,495
4,505
4,514

4,205
4,214
4,223
4,233
4,242

85,159
85,259
85,359
85,459
85,559

85,258
85,358
85,458
85,558
85,658

4,044
4,054
4,063
4,072
4,081

3,772
3,782
3,791
3,800
3,809

3,500
3,510
3,519
3,528
3,537

3,228
3,238
3,247
3,256
3,265

90,659
90,759
90,859
90,959
91,059

90,758
90,858
90,958
91,058
91,158

4,556
4,565
4,574
4,584
4,593

4,284
4,293
4,302
4,312
4,321

4,012
4,021
4,030
4,040
4,049

3,740
3,749
3,758
3,768
3,777

96,159
96,259
96,359
96,459
96,559

96,258
96,358
96,458
96,558
96,658

5,067
5,077
5,086
5,095
5,104

4,795
4,805
4,814
4,823
4,832

4,523
4,533
4,542
4,551
4,560

4,251
4,261
4,270
4,279
4,288

85,659
85,759
85,859
85,959
86,059

85,758
85,858
85,958
86,058
86,158

4,091
4,100
4,109
4,119
4,128

3,819
3,828
3,837
3,847
3,856

3,547
3,556
3,565
3,575
3,584

3,275
3,284
3,293
3,303
3,312

91,159
91,259
91,359
91,459
91,559

91,258
91,358
91,458
91,558
91,658

4,602
4,612
4,621
4,630
4,639

4,330
4,340
4,349
4,358
4,367

4,058
4,068
4,077
4,086
4,095

3,786
3,796
3,805
3,814
3,823

96,659
96,759
96,859
96,959
97,059

96,758
96,858
96,958
97,058
97,158

5,114
5,123
5,132
5,142
5,151

4,842
4,851
4,860
4,870
4,879

4,570
4,579
4,588
4,598
4,607

4,298
4,307
4,316
4,326
4,335

86,159
86,259
86,359
86,459
86,559

86,258
86,358
86,458
86,558
86,658

4,137
4,147
4,156
4,165
4,174

3,865
3,875
3,884
3,893
3,902

3,593
3,603
3,612
3,621
3,630

3,321
3,331
3,340
3,349
3,358

91,659
91,759
91,859
91,959
92,059

91,758
91,858
91,958
92,058
92,158

4,649
4,658
4,667
4,677
4,686

4,377
4,386
4,395
4,405
4,414

4,105
4,114
4,123
4,133
4,142

3,833
3,842
3,851
3,861
3,870

97,159
97,259
97,359
97,459
97,559

97,258
97,358
97,458
97,558
97,658

5,160
5,170
5,179
5,188
5,197

4,888
4,898
4,907
4,916
4,925

4,616
4,626
4,635
4,644
4,653

4,344
4,354
4,363
4,372
4,381

Page 46 Form 540 2EZ Tax Booklet 2005

Head of Household

2005 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,508 for your standard deduction, $87 for your personal exemption credit, and $272 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 15.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 16.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

97,659
97,759
97,859
97,959
98,059

97,758
97,858
97,958
98,058
98,158

5,207
5,216
5,225
5,235
5,244

4,935
4,944
4,953
4,963
4,972

4,663
4,672
4,681
4,691
4,700

4,391
4,400
4,409
4,419
4,428

98,659
98,759
98,859
98,959
99,059

98,758
98,858
98,958
99,058
99,158

5,300
5,309
5,318
5,328
5,337

5,028
5,037
5,046
5,056
5,065

4,756
4,765
4,774
4,784
4,793

4,484
4,493
4,502
4,512
4,521

98,159
98,259
98,359
98,459
98,559

98,258
98,358
98,458
98,558
98,658

5,253
5,263
5,272
5,281
5,290

4,981
4,991
5,000
5,009
5,018

4,709
4,719
4,728
4,737
4,746

4,437
4,447
4,456
4,465
4,474

99,159
99,259
99,359
99,459
99,559

99,258
99,358
99,458
99,558
99,658

5,346
5,356
5,365
5,374
5,383

5,074
5,084
5,093
5,102
5,111

4,802
4,812
4,821
4,830
4,839

4,530
4,540
4,549
4,558
4,567

If Your Income is...
At
But not
Least
over

0

99,659 99,758
99,759 99,858
99,859 99,958
99,959 100,000

5,393
5,402
5,411
5,421

Number
of Dependents
1
2

5,121
5,130
5,139
5,149

4,849
4,858
4,867
4,877

3

4,577
4,586
4,595
4,605

OVER $100,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Form 540 2EZ Tax Booklet 2005

Page 47

Need Assistance? We’re Here To Help!
Want to e-file?

Have a question?

Want to check on your refund?

Internet Assistance
We've made significant changes to our Website in an effort to help
answer questions when completing your income tax return. Visit us at
www.ftb.ca.gov to:
• Get a Customer Service Number.
• e-file your tax return.
• Check the status of your refund and make an account balance
inquiry.
• Pay online (personal income tax; balance due on current years
return, estimated tax, and bills). You choose the dates to pay.
• Complete and submit requests to make monthly tax payments.
• Download tax forms and publications - sorted by year and by form
number.
• Access legal notices, rulings, regulations; also see FTB's analysis of
pending legislation; and get current law/policy information by
reading Tax News online.
• View internal procedure manuals to learn how we administer the
law.
Information about other state agencies can be accessed through the
State Agency Index located on the California State Website at
www.ca.gov.

Automated Phone Service
Order tax forms and get recorded answers to your tax questions 24
hours a day, 7 days a week at no charge to you. Call us toll-free at
(800) 338-0505. First select English or Spanish, then select “Personal
Income Tax.” Next, select "Order Forms and Publications" or “General
Tax Information.” Follow the recorded instructions and enter the 3digit code, listed below, when prompted.
Code California Forms and Publications:
900 California Resident Income Tax Booklet (includes Form 540 and
Form 540A)
965 Form 540 2EZ Tax Booklet
903 Schedule CA (540), California Adjustments – Residents
932 FTB 3506, Child and Dependent Care Expenses Credit
907 Form 540-ES, Estimated Tax for Individuals
908 Form 540X, Amended Individual Income Tax Return
914 California Nonresident or Part-Year Resident Income Tax Booklet
(includes Long and Short Form 540NR)
921 FTB 3519, Automatic Extension for Individuals
922 FTB 3525, Substitute W-2 Wage Statement
949 FTB 3567, Installment Agreement Request
946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification
Responsibilities to California
934 FTB Pub. 1540, California Head of Household Filing Status
Information
943 FTB Pub. 4058, California Taxpayers’ Bill of Rights
Code Quick answers to questions:
100 Do I need to file a return?
111 Which form should I use?
201 How can I get an extension to file?
203 What is the nonrefundable renter’s credit and how do I qualify?
204 I never received a Form W-2. What do I do?
215 Who qualifies me to use the head of household filing status?
619 How do I report a change of address?
506 How can I get information about my Form 1099-G?

Earned Income Credit (EIC)
If you earned less than $37,263 (less than $11,750 if you do not have any qualifying children), you may be
eligible to get the EIC to reduce the federal tax you owe, or get a refund if you do not owe any federal tax.
Call the IRS at (800) 829-4477 and enter topic 601 when instructed, or see your federal tax booklet for
more information. There is no comparable state credit.
Homeowners and Renters Assistance (HRA)
This California program reimburses qualifying homeowners and renters for a portion
of the property tax they paid in the prior year. See page 13 and page 14 for more information.